Following approval by the House of Representative, the Dutch Senate approved the legislation for the Tax Plan for 2016 on 22 December 2015. The legislation includes the Tax Plan 2016 Bill and the Other Tax Measures 2016 Bill. Transfer Pricing Documentation Requirements One of the main measures is the introduction of transfer pricing documentation requirements in line with the guidance developed as part of Action 13 of the OECD BEPS Project. Under the requirements, the ultimate parent entity of a multinational group resident in the Netherlands or a designated surrogate parent entity must file a Country-by-Country (CbC) report if consolidated...