The Dutch approach to the attribution of profits to permanent establishments

• Autores: Lucia Sahin, Bart le Blanc
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 6, 2011, págs. 245-252
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article, the authors outline and comment on the Decree of the Dutch State Secretary of Finance on the attribution of profits to a permanent establishment, which was released in response to the 2010 amendments to Art. 7 of the OECD Model Tax Convention, as well as a recent announcement of the Dutch State Secretary of Finance regarding the Dutch tax treatment of foreign permanent establishments.