On 12 February 2019, the Dutch lower house of parliament approved the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), with certain amendments to the provisional list of reservations and notifications. This reportedly includes that with respect to MLI Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), the Netherlands will reserve…