The Netherlands has confirmed its commitment to accept the outcome of the application of Amount B by covered jurisdictions with which it has concluded a bilateral tax treaty for both legal entities and permanent establishments.Amount B is not introduced for Dutch taxpayers performing baseline marketing and distribution activities.Companies should continue to monitor how the jurisdictions that are relevant to their business choose to react to the implementation of Amount B.  Executive summaryOn 4 December 2024, the Dutch State Secretary of Finance (Finance Secretary) published a decree on the application of Amount B of Pillar One in the Netherlands (Decree). The...