Mismatches tackled on applying the arm's length principle

22 October 2021
Article

In the Tax Plan 2022, the government has included a bill to prevent mismatches when applying the arm's length principle.

Portraitphoto of Vincent Wanningen
Written by:
Vincent Wanningen Senior tax advisor
Mismatches tackled

Preventing mismatches

On the basis of the 'at arm's length principle', transactions within a group must be at arm's length. Problems arise because other countries do not apply this principle, which can lead to differences (mismatches) in international situations (i.e. deduction but no corresponding taxation).

A separate bill includes measures that will take effect on January 1, 2022. The aim is to prevent these mismatches. More information about the plan to prevent mismatches can be found in the article These are the five most important changes in the international field.

Want to know more?

Would you like to know more about combating mismatches when applying the arm's length principle? Our tax advisors would be happy to assist you. Please contact Vincent Wanningen, senior tax advisor, on telephone number +31134647209 or send Vincent an email.

View all tax changes from the 2022 Tax Plan.

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