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It is apparent from a recent judgment issued by the North Holland District Court that employers should exercise due care when completely excluding employees from business operations related to their job, especially...

What is an IP strategy, why do you need one, and how do you create one that will help you achieve your strategic goals? Dr Lisa Clark shares best practices and explains why IP is too important to leave to chance.

The OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.