Netherlands - Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India
- F.P.G. Pötgens
- European Taxation, 2016 (Volume 56), No 10
- 12 September 2016
The author, in this article, analyses the decision of the Netherlands Supreme Court in BNB 2016/114 (15 January 2016), wherein the Court held that a Netherlands resident independent professional diver carrying out repair work at a floating tank storage facility situated at a fixed location within the territorial waters of India did not have a fixed base in India.