Law & Numbers - News Tax

Construction works


When does a building site cease to exist as a permanent establishment ?

How to determine the exact date of the end of a construction or installation project ? According to a ruling from the Tribunal of first instance of Ghent, the date to be considered is the date when the building contractor actually leaves the site (date to be checked through the last hours actually worked). Interruption on request of the client is to be disregarded, contrary to interruptions due to bas weather (see also Commentary on art. 5 of OECD Model Tax Convention).

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