Netherlands - Permanent Establishments, Enterprises and the Capital Allocation Approach
- E. Nijkeuter; D.M. Brouwers
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 26 October 2012
The authors consider various aspects of the Decree on the Attribution of Profit to Permanent Establishments, which was issued in 2011 in response to the OECD report on the same subject.