{"id":1824,"date":"2021-06-04T12:11:39","date_gmt":"2021-06-04T10:11:39","guid":{"rendered":"https:\/\/novio.tax\/?p=1824"},"modified":"2025-02-10T20:54:36","modified_gmt":"2025-02-10T19:54:36","slug":"vier-kritische-kanttekeningen-omtrent-now-en-transfer-pricing","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs-nl\/vier-kritische-kanttekeningen-omtrent-nu-en-transfer-pricing\/","title":{"rendered":"Vier kritische kanttekeningen omtrent NOW en transfer pricing"},"content":{"rendered":"<article>In deze bijdrage worden vier kritische kanttekeningen geplaatst bij deze regeling aan de hand van praktijkvoorbeelden. Deze zien op (i) de wijziging van benchmarkdata in 2020\/2021 (bijvoorbeeld als vergelijkbare ondernemingen verliezen realiseren), (ii) de inroeping van force majeure-bepalingen, (iii) de impact van verrekenprijscorrecties door belastingdiensten en (iv) de vraag of verkapte dividenden (ook) onder het dividendverbod van NOW 1,0 vallen.<\/p>\n<div class=\"gradient\">\n<p><strong>Introductie concernregeling NOW 1.0 en verrekenprijsbeleid<\/strong><\/p>\n<p>In april 2020 is de toepassing van NOW 1.0 uitgebreid met een concernregeling. Op grond van deze regeling kunnen Nederlandse werkmaatschappijen van internationale concerns subsidie aanvragen voor loonkosten indien bij hen een omzetdaling ontstaat van meer dan 20%, terwijl de impact van de Covid-19-pandemie op concernniveau beperkt is (als geheel minder dan 20% omzetdaling). Aangezien intercompany-omzet wordt meegenomen bij de bepaling van de subsidie, vereist art. 6a, vierde lid, onderdeel a van de regeling dat dezelfde verrekenprijsregels gehanteerd worden als in de laatste, v\u00f3\u00f3r 1 maart 2020, vastgestelde jaarrekening.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>In deze bijdrage worden vier kritische kanttekeningen geplaatst bij deze regeling aan de hand van praktijkvoorbeelden. Deze zien op (i) de wijziging van benchmarkdata in 2020\/2021 (bijvoorbeeld als vergelijkbare ondernemingen verliezen realiseren), (ii) de inroeping van force majeure-bepalingen, (iii) de impact van verrekenprijscorrecties door belastingdiensten en (iv) de vraag of verkapte dividenden (ook) onder het [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1824","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs-nl"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vier kritische kanttekeningen omtrent NOW en transfer pricing - NovioTax<\/title>\n<meta name=\"description\" content=\"Kritische kanttekeningen omtrent NOW en transfer pricing.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs-nl\/vier-kritische-kanttekeningen-omtrent-nu-en-transfer-pricing\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vier kritische kanttekeningen omtrent NOW en transfer pricing - 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