OrbitaxTreaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment
|Treaty Development|Belgium-France
Recently, a decision of the Court of Appeal Ghent of 15 May 2008 No. G1 08/0446 was published concerning the interpretation of the permanent establishment provision of Art. 4(3) and (4) of the France-Belgium treaty ("treaty"). Details of the decision are summarized below.
(a) Facts. A French company participated in Belgian exchange commodities several times per year.…
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