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Netherlands - Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India

Country:
Netherlands
Author:
F.P.G. Pötgens
Issue:
European Taxation, 2016 (Volume 56), No 10
Published:
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.
 
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