The Resource Qualification of a Dutch commissionaire under the OECD Model Convention

Qualification of a Dutch commissionaire under the OECD Model Convention

Label
Qualification of a Dutch commissionaire under the OECD Model Convention
Title
Qualification of a Dutch commissionaire under the OECD Model Convention
Creator
Subject
Language
eng
Summary
This article examines whether a Dutch commissionaire may be qualified as a permanent establishment under article 5 of the OECD Model. It addresses and clarifies the qualification issues regarding the commissionaire in more detail from a Dutch perspective. The emphasis is on the position of a Dutch subsidiary of a foreign parent company that acts as a commissionaire in the Netherlands for its parent company
Citation source
In: Tax notes international. - Arlington. - Vol. 46 (2007),
http://library.link/vocab/creatorName
Gulik, B. van der
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • parent company
  • commissionaire
  • agency
  • PE
Label
Qualification of a Dutch commissionaire under the OECD Model Convention
Instantiates
Publication
Label
Qualification of a Dutch commissionaire under the OECD Model Convention
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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