Publication

Het nieuwe vaste-inrichtingsbegrip van de nationale heffingswetten (deel I)

Adema, R., 31-Mar-2020, In : NTFR Beschouwingen. 2020, 3, NTFRB 2020/10.

Research output: Contribution to journalArticleAcademic

As from 2020 the PE definition is for Dutch national tax law purposes aligned with treaty law and the OECD Model Convention 2017. The new regulation is examined in detail in this publication.
Translated title of the contributionThe New Permanent Establishment definition (Part I)
Original languageDutch
Article numberNTFRB 2020/10
JournalNTFR Beschouwingen
Volume2020
Issue number3
Publication statusPublished - 31-Mar-2020

    Keywords

  • Permanent Establishment, Tax Treaty Law, Dutch national tax law, Construction PE, Agent PE, OECD Commentary

ID: 124809679