Amar's Notes

The Netherlands Supreme Court Applies Duration Test For Permanent Establishment (PE) For Determining Existence Of Fixed Base In India

By Dr. Amar Mehta  -  June 5, 2016

In this very interesting case, the Netherlands Supreme Court (Hoge Raad) opined that duration test for determination of permanent establishment equally applied for determining whether a Netherlands taxpayer had a fixed base in India. 

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