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

Frank Dierckx

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European Taxationarrow_drop_down

European Taxation

Article . 2009 . Peer-reviewed

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

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2009 English Publisher:IBFDJournal:European Taxation, volume 49 (issn: 0014-3138, eissn: 2352-9199,

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Authors: Frank Dierckx;

doi: 10.59403/3e1ge0s

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

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Abstract

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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