On 30 December 2015, the Dutch Ministry of Finance issued Regulation No. DB/2015/462M, which sets out the information required under the country's recently adopted transfer pricing documentation requirements ({News-2015-12-28/A/5- previous coverage}). The requirements are in line with the guidelines developed as part of Action 13 of the OECD BEPS Project.
CbC Report
The Country-by-Country (CbC) reporting requirement applies when consolidated group revenue in the previous year exceeds EUR …