The rules are brief and rather general: they state that the entity must have information in its control showing how the transfer price has been determined, and from that information one must be able to demonstrate that the agreed price and conditions are such that independent parties would have agreed to them.
a) Which transactions must be documented (all transactions with associated enterprises, or only those which exceed a particular threshold)?
All transactions with associated enterprises.
b) What is the definition of “associated enterprises” for the purposes of this requirement?
There is no clear definition of associated entities for the transfer pricing documentation rules. According to the general rule, entities are considered to be associated (in this respect) where they are related via shareholding and / or management.
c) For EU countries, is the content of the documentation similar to that described in the EU Code of Conduct on transfer pricing documentation for associated enterprises (“EU TPD”)? If not, are taxpayers entitled to choose between the local requirements and the EU TPD?
The Dutch rules on transfer pricing documentation are very brief and general, and they are not similar to those described in the EUTPD Code of Conduct.
d) Do taxpayers which are not established in your jurisdiction need to undertake to provide any specific information upon request? Can your tax authorities require the taxpayer in your jurisdiction to provide information which is located in another state?
Taxpayers which are not established in the Netherlands are not obliged to provide information. In order to oblige an entity to provide information, the entity must reside in the Netherlands or be subject to Dutch tax.
Under certain circumstances, the Dutch tax authorities have a limited right to request a Dutch taxpayer to provide information about a foreign entity related to the Dutch entity.
e) If comparable studies are to be provided, do the tax authorities generally accept regional benchmark studies (e.g. pan-European benchmark studies)?
Dutch tax law does not (explicitly) require comparable studies to be provided. On the other hand, it may prove useful to have such a study in some cases. If so, it is not required to be in any given format.
f) What language(s) are to be used by taxpayers in submitting the transfer pricing documentation?
There are no clear rules in this respect, except that the tax authorities should be able to understand the documents in English. It is commonly accepted that documentation may be in Dutch or English.