Citaat | Parket bij de Hoge Raad 6 augustus 2015

Onder 2.5.5. Parket bij de Hoge Raad 6 augustus 2015

Een alinea uit Parket bij de Hoge Raad 6 augustus 2015, ECLI:NL:PHR:2015:1697.

Finally, we have been asked to further explore the possibility to put a double dip type structure in place - which seems an obvious line of thinking given the high tax base in both Italy and the Netherlands. Therefore, [E] , perhaps you could let us have your thoughts of the permanent establishment structure, so that we can try to fine tune that idea together in the cuorse of next week. Of course, if you have any alternative ideas, we would be happy to study those as well. (We did consider at some point a similar structure using an Italian law limited partnership instead of the permanent establishment, but abandoned the idea, because it seemed very difficult to make such a vehicle transparent for Netherlands tax purposes).”

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