Bart le Blanc


Dutch view on attribution of profits to PEs

In this article, the authors outline and comment on the Decree of the Dutch State Secretary of Finance on the attribution of profits to a permanent establishment, which was released in response to the 2010 amendments to Art. 7…more

European Commission proposes CCCTB

On March 16, 2011, the European Commission released a proposal for a council directive on a Common Consolidated Corporate Tax Base (“CCCTB”), accompanied by an impact assessment. The CCCTB purports to reduce existing…more
 /  Taxation
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