The Resource The fictitious permanent establishment offshore in Dutch domestic and treaty law

The fictitious permanent establishment offshore in Dutch domestic and treaty law

Label
The fictitious permanent establishment offshore in Dutch domestic and treaty law
Title
The fictitious permanent establishment offshore in Dutch domestic and treaty law
Creator
Subject
Language
eng
Summary
This article analyses the relationship of the offshore provision to the other articles in tax treaties and the decision of the Netherlands Supreme Court in light of this analysis. It also gives some examples of triangular situations in offshore cases and discusses the tax aspects of the continental shelf and the economic zone in Dutch domestic and public international law
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Pijl, H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • PE
  • triangular cases
  • continental shelf
Label
The fictitious permanent establishment offshore in Dutch domestic and treaty law
Instantiates
Publication
Label
The fictitious permanent establishment offshore in Dutch domestic and treaty law
Publication

Library Locations

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