Citaat | Parket bij de Hoge Raad 7 mei 1997

Alinea 58 Parket bij de Hoge Raad 7 mei 1997

Een alinea uit Parket bij de Hoge Raad 7 mei 1997, ECLI:NL:PHR:1997:AA3201.

"(...) Practically all agreements concluded after 1945 to which the Netherlands is a party, stipulate that the attribution of profit to a permanent establishment is to take place as if it were a separate enterprise. Except in the agreement with Switzerland, in which a percentage of from 10 to 20 is mentioned, invariably a provision regarding the attribution of a certain part of the profit to the seat of the enterprise's general management is missing. The last-mentioned agreement is the only one containing a special provision for insurance companies. May be for that agreement fractional allocation of the profit is on the foreground, but it seems to me that that view cannot be correct, since either of the two States has to calculate the profit attributable to the permanent establishment in its territory according to its own statutory regulations. (...)"

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