The New Permanent Establishment Definition under Dutch National Tax Law

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Abstract

NTFR-B 2020/10 contained part I of the changes to the PE definition under Dutch national tax law. In Part II the PE definition for non-treaty situations is discussed in detail.
Translated title of the contributionThe New Permanent Establishment Definition under Dutch National Tax Law
Original languageDutch
Article numberNTFRB 2020/14
JournalNTFR Beschouwingen
Volume2020
Issue number4
Publication statusPublished - 30-Apr-2020

Keywords

  • Permanent Establishment
  • Agent PE
  • Construction PE
  • Tax Treaty Law
  • OECD Commentary

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