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

Journal
Pötgens, F.P.G.
Netherlands
European Taxation 2016 (Volume 56), No. 10
PriceUSD 45

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.