Het nieuwe vaste-inrichtingsbegrip van de nationale heffingswetten (deel II; slot)

Raymond Adema

Het nieuwe vaste-inrichtingsbegrip van de nationale heffingswetten (deel II; slot)

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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.

Vertaalde titel van de bijdrage	The New Permanent Establishment Definition under Dutch National Tax Law
Originele taal-2	Dutch
Artikelnummer	NTFRB 2020/14
Tijdschrift	NTFR Beschouwingen
Volume	2020
Nummer van het tijdschrift	4
Status	Published - 30-apr.-2020

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title = "Het nieuwe vaste-inrichtingsbegrip van de nationale heffingswetten (deel II; slot)",

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.",

keywords = "Permanent Establishment, Agent PE, Construction PE, Tax Treaty Law, OECD Commentary",

author = "Raymond Adema",

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KW - Permanent Establishment

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KW - Construction PE

KW - Tax Treaty Law

KW - OECD Commentary

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Het nieuwe vaste-inrichtingsbegrip van de nationale heffingswetten (deel II; slot)

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