The Resource Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114

Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114

Label
Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
Title
Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
Creator
Subject
Language
eng
Summary
The author, in this article, analyses the decision of the Netherlands Supreme Court in BNB 2016/114 (15 January 2016), wherein the Court held that a Netherlands resident independent professional diver carrying out repair work at a floating tank storage facility situated at a fixed location within the territorial waters of India did not have a fixed base in India
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016), no. 10 ; p. 436-443
http://library.link/vocab/creatorName
Pötgens, F.P.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • residence
  • fixed base
  • PE
  • treaty interpretation
  • UN Model
Label
Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
Instantiates
Publication
Label
Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
Publication

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