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A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.

The European Commission has proposed extending the EU Emissions Trading System to include municipal waste incineration installations from 2031, introducing a carbon price signal intended to strengthen incentives for waste prevention, recycling and circular economy practices. The proposal includes a phased implementation period and temporary opt-out provisions for Member States meeting specific conditions, while raising important questions about costs, contracts and the risk of unintended waste diversion.

The Hague Court of Appeal has delivered its ruling on an appeal concerning the quantum of confiscation in a 2024 sanctions violation case involving the export of goods to Russian companies. Despite rejecting all defense arguments regarding cost deductions and financial means, the Court unexpectedly reduced the confiscation amount from €298,310 to €250,195 without providing any reasoning or legal basis for the reduction.