Netherlands: Corporate Tax

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Permanent Establishments Series #1: Remote & Hybrid Working – New York Office Snippet
As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati
Netherlands Tax
LL
Loyens & Loeff
Article
Challenges To Pillar 2 And The Tax Control Framework
The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.
Netherlands Tax
GGI Global Alliance
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