Netherlands/International - Will the Netherlands Threshold for Levying Taxes on PEs Be Lowered by Proposed Changes in Line with BEPS Action 7: Preventing the Artificial Avoidance of PE Status?
- H-J. van Duijn; R.O. IJsselmuiden
- European Taxation, 2016 (Volume 56), No 2/3
- 22 January 2016
The authors provide an overview of the Netherlands permanent establishment (PE) concept and address the question of the extent to which the OECD-proposed changes to the PE concept, as per article 5 of the OECD Model, will result in the Netherlands threshold for levying taxes on PEs being lowered.