Netherlands publishes Amount B Decree

17 December 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Global|Netherlands

The Netherlands has confirmed its commitment to accept the outcome of the application of Amount B by covered jurisdictions with which it has concluded a bilateral tax treaty for both legal entities and permanent establishments.
Amount B is not introduced for Dutch taxpayers performing baseline marketing and distribution activities.
Companies should continue to monitor how the jurisdictions that are relevant to their business choose to react to the implementation of Amount B.

Executive summar…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.