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Home office triggering a PE in a Belgian/Dutch context


Belgium - Corporate - Other taxes - Worldwide Tax Summaries Online

Head office abroad outside the VAT group will be seen as a third party and will trigger VAT on head office/PE services. Mutual liability ...

Global WTS PE Study

different changes in the context of perma- nent establishments. The 62 ... 9 Could a home office trigger a permanent establishment, when the foreign ...

DOING BUSINESS IN THE NETHERLANDS 2020-2021

their European head offices in the Netherlands. This is why more than 400 of the ... companies within the context of its supervisory role, possibly causing.

Facilitating the bankability of energy transition - Marsh

Risk in Context Podcast: Creating value in private equity investments through robust cyber strategies ... Marsh McLennan is the leader in risk, ...

Permanent establishment in the context of Multilateral Instrument (MLI)

Pursuant to Article 12 MLI, a PE in the form of a dependent agent will also be triggered where a contract conclusion is a direct consequence of a person's ( ...

Belgium - Wikipedia

Belgium, officially the Kingdom of Belgium, is a country in Northwestern Europe. The country is bordered by the Netherlands to the north, Germany to the ...

AllianceBernstein | AB

AllianceBernstein is fully invested in creating better outcomes for investors ranging from individuals to the world's largest institutions.

Policy Responses to COVID-19 - International Monetary Fund (IMF)

Belgium. Background. Belgium registered the first confirmed COVID-19 case on February 4, 2020. The government at the time implemented a range of measures to ...

Frontier Workers' Tax and Social Security Status in Europe

161 If the activities at the home office cease to be preparatory or auxiliary, the office becomes a PE. ... Dutch context, a higher inflow of ...

The concept of 'climate refugee' - European Parliament

France, eastern Belgium, the eastern Netherlands and Luxembourg. Events like ... background material to assist them in their parliamentary work. The ...

TE Connectivity: Connectors & Sensors for a Connected ...

TE connectors and sensors are embedded in many types of technological devices, where reliable and persistent data, power, signal, and sensing connectivity ...

Careers | Deloitte US

Explore Your Fit is designed to help you evaluate and explore business areas and opportunities within Deloitte that may be a good fit based on your background ...

Corporate Tax 2024 - Netherlands - Chambers Global Practice Guides

Stibbe handles complex legal challenges, both locally and cross border, from its main offices in Amsterdam, Brussels and Luxembourg as well ...

The “Authorized OECD Approach” and EU Tax Law - Georg Kofler

tory) is transferred to the head office or another PE.32 In essence, this ... paragraph must be read in the context of the Convention and, in ...

New tax regime for taxation of non-distributed income of ... - Linklaters

The program-law dated 22 December 2023 has radically changed the Belgian Controlled Foreign Company (CFC) regime.

Taxand Economic Employer Survey 2024

(iii) the remuneration is not borne by a permanent establishment or a fixed base which the formal employer has in Belgium. ... office. On ...

French tax impact of prolonged distance working during the quarantine

The OECD has recently reminded that an office located in the home of an employee may constitute a permanent establishment when the following ...

INTERNATIONAL STATISTICS on CRIME AND JUSTICE

... contexts, including the home, family, social or domestic setting, in the course of burglary, theft or robbery, or associated with gang, organized, or drug ...

Expanding your business internationally | Crowe UK

We refer to this as creating a taxable presence or 'permanent establishment'. Determining whether a business has created a tax presence in the ...

Annex 2 - Belgium - Fondazione Nazionale Commercialisti

In respect of the Merger Directive and its notion of “permanent establishment”, and the notion of “Belgian establishment” in article 228, §2, 3° BITC, it should ...