The paper provides an analysis of the key practical issues to eliminate double taxation of business income in the Netherlands. Both the methods for relieving juridical double taxation and the methods for relieving economical double taxation (e.g. participation exemption regime) are adressed

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...