Exchange of Information on Tax Rulings and APA’s

In reference to the rules issued by OECD/G20 and EU, the Dutch tax authority (‘DTA’) is asking taxpayers to provide the required information on the tax ruling they agreed with the DTA. The rules are aimed at improving transparency on tax rulings granted by jurisdictions and are driven by the outcomes of Action 5 of the OECD/G20 BEPS Project and by the amendments of EU Directive 2011/16/EU provide for the mandatory spontaneous exchange of information between Member States.  

The DTA is issuing a template to taxpayers seeking information on their tax rulings with DTA. In the template, DTA expects the taxpayer to:

  1. fill out the template. The information requested in the template includes details related to the taxpayer (for example, TIN, organization name, its address), general information of tax ruling (for example, start date/end date of the ruling), nature of ruling (for example, bilateral/unilateral APA, a summary description of the tax ruling, routine/non-routine functions, TP method used), details related to affected entities (for example, name, address)
  2. save the filled out template on its own computer with the addition of the tax ID number
  3. send the form back to DTA within three weeks from the date of the notification sent to taxpayer for collecting the data/information

The above data will be included in the DTA’ database, which will then be used for sharing it with other tax authorities.

The timing for sharing of information and compliance is as follows -

Past rulings

The actual exchange of information with other countries for ‘past rulings’ under the OECD framework will be initiated and completed in the second half of 2016. The actual exchange of information under the EU framework will be initiated and completed in the second half of 2017.

Future rulings

For rulings issued on or after April 1, 2016 the template needs to be completed by the party requesting an ATR or an APA when a signed copy of an ATR or APA will be returned to the DTA. Information on ‘future rulings’ will be exchanged within three months after the date on which the ruling becomes available to the competent authority of the country that granted the ruling (OECD) or within three months following the end of the half of the calendar year during which the ruling was issued (EU).

Download DTA package


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