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.

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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
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article

Implementation of Amount B of Pillar One in the Netherlands

H. van Dam, J-W. Kunen, D. Brandse, R. Tongeren
International Transfer Pricing Journal
Infrastructure Maintenance and Monitoring
article

Implementation of Amount B of Pillar One in the Netherlands

H. van Dam, J-W. Kunen, D. Brandse, R. Tongeren
article en

Abstract

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.

International Transfer Pricing JournalVol. 32(2)
Openalex Percentile: Top 97%
Infrastructure Maintenance and Monitoring
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Implementation of Amount B of Pillar One in the Netherlands — H. van Dam, J-W. Kunen, et al. · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS