This book offers an in-depth analysis of the amended transfer pricing regulations and the advance rulings practice systems in the Netherlands, a description of their practical implications and an overview of the new rulings system together with its role in international tax planning. In addition the 2001 legislation on the tax treatment of hybrid loans is covered. It is written for tax professionals that are regularly confronted with Dutch international tax, be it regarding Netherlands transfer pricing issues or regarding the obtaining of an advance pricing agreement or an advance tax ruling.