01
Dec
By Loyens & Loeff
When making cross-border investment decisions, Dutch resident entrepreneurs often face the question whether a foreign investment should be set up in the form of a foreign subsidiary (participation) or in the form of a branch (permanent establishment).
Not only Dutch tax considerations play a part in this choice. Also in the country in which the investment takes place, the consequences of investing via a participation or via a permanent establishment may differ. In this issue of Quoted,...