International tax law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)

This Decree elaborates on the application of the arm's length principle. In 2002 the arm's length principle was codified in the Netherlands by article 8b of the Corporation Tax Act 1969 (VPB 1969).

The Dutch original of this text is available on the wetten.overheid.nl website.