Dutch IP Regime to be Amended based on BEPS Project Outcomes

According to recent comments from the Netherland's Minister of Finance Jeroen Dijsselbloem, the country is planning amendments to the country's IP regime. The IP regime will be amended based on international standard developed as part of Action 5 of the OECD BEPS project. These standards are based on a modified nexus approach, which aligns the research and development activity actually carried out by the taxpayer with the benefit received under the IP regime.

Changes are to be made by 30 Ju…