The Resource De fictieve vaste inrichting buitengaats

De fictieve vaste inrichting buitengaats

Label
De fictieve vaste inrichting buitengaats
Title
De fictieve vaste inrichting buitengaats
Creator
Subject
Language
eng
Summary
This article comments on the offshore provisions in tax treaties to the background of the Heerma case of the Dutch Supreme Court of 12 October 2001. In addition, a description is given of the Dutch fiscal provisions regarding the continental shelf and the exclusive economic zone. Focus on the attribution of profits to fictitious offshore permanent establishments and the avoidance of double taxation
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 131 (2002),
http://library.link/vocab/creatorName
Pijl, H
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • tax haven
  • continental shelf
  • profits
  • attribution of profits
Label
De fictieve vaste inrichting buitengaats
Instantiates
Publication
Label
De fictieve vaste inrichting buitengaats
Publication

Library Locations

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