New Trends in the Definition of Permanent Establishment: The Netherlands

This paper elaborates on current and emerging issues involving the operation of the concept of permanent establishment (PE) in the national tax system and double tax treaty system of the Netherlands. The paper was written as a contribution (country report) to the seminar “New Trends in the Definition of Permanent Establishment”, organized by the Faculty of Economics and Law of the Università Cattolica Del Sacro Cuore under the aegis of the OECD and the Italian Council of Ministers. The seminar was held in Milan, Italy, on 26 November 2018