On 1 July 2022, the Netherlands published Decree No. 2022-0000143421 from the State Secretary for Finance, which provides guidance regarding the allocation of profits to permanent establishments. The new Decree entered into force on 2 July 2022, replacing Decree No. IFZ 2010/457M of 15 January 2011. The new Decree reflects developments in the area of profit allocation, including the results of…