Group apportionment arrangement




18 Apr. '18
Patrick T.F. Schrievers

A company provides central (low value-adding) services that relate to the group as a whole and are made available to the group including through the use of personnel of sister companies or of external service providers. These activities are centralized and in general may include administrative services such as planning, coordination, budgetary control, financial advice et al. The service provider desires to remunerate the costs involved with providing numerous services made available to the group. This group apportionment agreement is an example for an arrangement that is made between the service provider and the group as a whole.


Patrick T.F. Schrievers

Patrick T.F. Schrievers is a tax lawyer and member of the Dutch Association of Tax Advisers (NOB) and the International Fiscal Association (IFA).

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