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Belgium - How “Permanent” Should a “Material Permanent Establishment” Be?

Country:
Belgium
Author:
Frank Dierckx
Issue:
European Taxation, 2009 (Volume 49), No 1
Published:
1 January 2009
In this note, the author considers the implications of a recent Belgian tax case regarding permanent establishments (PEs), with particular reference to the concept of a “material permanent establishment”.
 
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