Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India

Pötgens, F.P.G.

Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India

Journal

Author

Pötgens, F.P.G.

Country

Netherlands

Published Date

12 September 2016

Issue

European Taxation 2016 (Volume 56), No. 10

DOI

https://doi.org/10.59403/5vgham

Document

Go to Tax Research Platform

The author, in this article, analyses the decision of the Netherlands Supreme Court in BNB 2016/114 (15 January 2016), wherein the Court held that a Netherlands resident independent professional diver carrying out repair work at a floating tank storage facility situated at a fixed location within the territorial waters of India did not have a fixed base in India.

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Independent Professional Diver Residing in the Netherlands Did Not Have a Fixed Base in India