Zimmer à la Belge: Could a Commissionaire Arrangement Create an Agency Permanent Establishment in Belgium?

Journal
Wustenberghs, T.; Puncher, E.
Belgium; France
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
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40
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45
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The authors, in this article, consider the implications of the decision of the French Supreme Administrative Court in the Zimmer case in relation to Belgium and, specifically, whether or not a commissionaire arrangement could give rise to an agency permanent establishment in Belgium.