Netherlands: Supreme Court rules on construction permanent establishment

• Autores: Pieter M. Smit
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 3, 1999, págs. 137-140
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This case note discusses a decision of the Supreme Court of 9 December 1998 on tax issues connected with construction activities in a cross-border situation. The focus is on tax treaty implications and on the wage tax liability in the Netherlands of a non-resident employer.