Document background
The Intercompany Contract serves as a foundational document for formalizing business relationships between affiliated companies under Dutch law. It is essential for corporate groups operating in or through the Netherlands to properly document their internal arrangements, ensuring compliance with Dutch corporate law, tax regulations, and transfer pricing requirements. This document is typically used when establishing shared services arrangements, implementing group-wide policies, documenting financial transactions, or setting up operational support between group entities. The agreement helps demonstrate arm's length dealings for tax purposes, clarifies rights and obligations between group entities, and provides a framework for managing internal relationships professionally. It is particularly important in the Dutch context due to the country's specific requirements for corporate governance, tax compliance, and financial transparency in group structures.
