Chapter VIIa

For the purposes of this Chapter, the following definitions apply:

An ultimate parent entity that has its tax residence in the Netherlands shall provide the inspector with a country-by-country report as referred to…

A group entity of a multinational group that is a tax resident of the Netherlands shall notify the inspector no later than the last day of the…

The country-by-country report is a report regarding the multinational group containing:

The inspector shall use the country-by-country report to assess substantial transfer pricing risks and other risks for the Netherlands related to…

A group entity that is subject to tax in the Netherlands shall, within the time limit prescribed for the filing of its corporate income tax return…

If the failure to perform, or the failure to perform in a timely, complete or correct manner, is attributable to intent or gross negligence: