Shifting Sands in the Dutch Polder Model : A Study of the Changing Tax and Transfer Pricing Controversy Landscape in the Netherlands

The increasing complexity in the Dutch tax landscape and the widespread availability of taxpayer data has catalyzed an increase in (detailed) tax audits as well as an increase in transfer pricing disputes being brought before Dutch courts. This article outlines relevant observations for the current Dutch transfer pricing controversy environment based on insights gained from recent Dutch case law. In addition, the article provides a framework to mitigate such tax controversy based on lessons learned from the recent Dutch case law.