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

Raymond Adema

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

Onderzoeksoutput: Article › Academic › peer review

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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.

Vertaalde titel van de bijdrage	The New Permanent Establishment definition (Part I)
Originele taal-2	Dutch
Artikelnummer	NTFRB 2020/10
Tijdschrift	NTFR Beschouwingen
Volume	2020
Nummer van het tijdschrift	3
Status	Published - 31-mrt.-2020

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

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