The issue in this case was attribution of profits to a permanent establishment in the Netherlands.
ECLI_NL_GHAMS_2018_2438, Gerechtshof Amsterdam, 17_00407 tm 17_00410N
Netherlands vs NL PE, October 2018, Amsterdam Court of Appeal, case no. 17/00407 to 17/00410
Category: Financial Transactions, Permanent Establishments | Tag: Attribution of profit, Authorised OECD Approach (AOA), Excessive interest, Interest, Permanent establishment
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