Qualification of a Dutch commissionaire under the OECD Model Convention
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The work Qualification of a Dutch commissionaire under the OECD Model Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Qualification of a Dutch commissionaire under the OECD Model Convention
Resource Information
The work Qualification of a Dutch commissionaire under the OECD Model Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Qualification of a Dutch commissionaire under the OECD Model Convention
- 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),
- Geographic coverage
- International
- Language note
- English
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Context of Qualification of a Dutch commissionaire under the OECD Model ConventionWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/z59RRFmmw7U/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/z59RRFmmw7U/">Qualification of a Dutch commissionaire under the OECD Model Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>