The Netherlands has published Decree No. 2019-22295 of 20 December 2019 in the Official Gazette, which amends the Decree on Administrative Tax Penalties of 28 July 2016. One of the key amendments includes that the amount of penalty reduction in cases of voluntary compliance is no longer specified, but rather determined on a case-by-case basis. Similarly, the penalty for failing to meet transfer pricing documentation requirements intentionally or due to gross negligence will be determined on …