KPMG International Review: increase in governmental controls leads to speedy development of transfer pricing rules and regulations on restructuring and adjustments to the supply chain 

The focus of many governments is on the protection of their tax base, not only in the area of VAT, customs duties and suchlike, but also as regards corporate income tax and transfer pricing. Managing the transfer pricing issues involved in complex restructuring, and adjustments to the supply chain of various regions and countries, poses considerable challenges for businesses operating internationally. According to KPMG International’s recently published A World in Transition – Managing the Transfer Pricing Implications of Complex Supply Chains this development has only increased the attention paid by governments, including in the Netherlands, to transfer pricing issues. The abovementioned publication follows on from the OECD report on this topic and KPMG International’s recent, international review of the implications of the OECD report for a large number of countries, including the Netherlands. The publication deals with business restructuring, the setting up of central purchasing offices or Shared Service Centers, and the migration of intellectual property and financing transactions among businesses. It also discusses the opportunities and solutions available to businesses operating internationally.

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For more information, please contact KPMG Meijburg & Co’s Global Transfer Pricing Team: Loek Helderman (TESCM/Value Chain Management Global Lead Partner), T: +31 (0)20 656 14 15; E: helderman.loek@kpmg.nl and Eduard Sporken (Director), T: +31 (0)20 656 16 18; E:  sporken.eduard@kpmg.nl.