Since a longer period so called BEPS – Base Erosion and Profit Shifting is on the EU agenda. Recently the Dutch Government has replied to the developments surrounding the BEPS. For most the Dutch Government is of the opinion that BEPS should be tackled EU wide, not by individual states. However some new measures have been introduced by the Dutch authorities to increase the Dutch substance for tax purposes. Continue reading “BEPS – Base Erosion and Profit Shifting”