BEPS Action 7

Hendrik and Rocco (of DTS Duijn’s Tax Solutions) have written an article that describes Dutch tax court cases which help you get a better understanding of the tax treatment of doing business in or from the Netherlands through a PE. The article has already been presented at the Vrij Universiteit Amsterdam and incorporated in the lecture literature to describe the PE status under Dutch law. Hence, a definite must read! You can ask a copy at info@d-b-in.com. On the blog page of DTS Duijn’s Tax Solutions a blog series BEPS Action 7 will be presented. The current situation for doing business in the Netherlands through a so-called permanent establishment (PE) in the light of BEPS Action 7 will be discussed. BEPS Action 7 is preventing the Artificial Avoidance of PE Status. The threshold under which you are obliged to pay taxes will be lowered. This means you will need to take care of tax compliance sooner. So Action 7 would result in lowering the quantity and quality of your activities abroad in order to keep avoiding a PE status. The three blogs will provide you with in-depth information about the changes, recommended by the OECD in BEPS Action 7, and what the consequences are for PEs from the Netherlands’ point of view. The three blogs provide answers for your main question at the moment: what do these PE-changes mean for doing business in or from the Netherlands? In this weekly blog series you will find useful examples and cases so that you get a better understanding of what the future holds for doing business in or from the Netherlands through a PE.