The New Permanent Establishment definition (Part I)

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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
Issue number3
Publication statusPublished - 31-Mar-2020


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

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