The Resource Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?

Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?

Label
Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
Title
Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
Creator
Subject
Language
eng
Summary
The authors provide an overview of the Netherlands permanent establishment (PE) concept and address the question of the extent to which the OECD-proposed changes to the PE concept, as per article 5 of the OECD Model, will result in the Netherlands threshold for levying taxes on PEs being lowered
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
  • Duijn, H-J. van
  • IJsselmuiden, R.O
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • fixed place of business
  • agency PE
  • construction project
  • BEPS Project (OECD)
  • commissionaire
Label
Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
Instantiates
Publication
Label
Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS Action 7: preventing the artificial avoidance of PE status?
Publication

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