Implementation of Amount B of Pillar One in the Netherlands
This article provides an in-depth analysis of the Amount B report and the narrow application of Amount B in the Netherlands. It examines the implementation framework and key practical considerations for Dutch taxpayers involved in limited risk wholesale distribution activities. Additionally, the authors discuss the wider implications of Amount B for multinational groups, highlighting its potential applicability outside the scope of the Dutch Amount B Decree.
Authors
- H. van Dam
- J-W. Kunen
- D. Brandse
- R. Tongeren
Publication Details
- Journal
- International Transfer Pricing Journal
- Published
- 2025-02-10
- DOI
- https://doi.org/10.59403/27ex9t4
- Primary Topic
- Infrastructure Maintenance and Monitoring
- Type
- article
- Field-Weighted Citation Impact
- 0.00