The Resource Belgium : the concept of permanent establishment revisited and other reflections beyond

Belgium : the concept of permanent establishment revisited and other reflections beyond

Label
Belgium : the concept of permanent establishment revisited and other reflections beyond
Title
Belgium : the concept of permanent establishment revisited and other reflections beyond
Creator
Subject
Language
eng
Summary
This article examines the concepts of "permanent establishment" and "Belgian establishment" and the differences between the two in the context of cross-border taxation. The article first reviews the international tax developments regarding PEs, the function of the PE concept and the tax developments in Belgium regarding PEs and Belgian establishments. The article then gives some reflections on the current issues in the twilight of unsettled case law and disputes in Belgian doctrine
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
http://library.link/vocab/creatorName
Denys, L.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
PE
Label
Belgium : the concept of permanent establishment revisited and other reflections beyond
Instantiates
Publication
Label
Belgium : the concept of permanent establishment revisited and other reflections beyond
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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