Taxation in market jurisdictions without physical presence and the future role of the PE non-discrimination provision of Article 24(3)

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Decem lustra
Subtitle of host publication	Essays and personal reflections in honor of Kees van Raad
Editors	Renata Fontana, Johann Hattingh, Tanja Bender, Rens Pieterse, Robert Rouwers
Place of Publication	Leiden
Publisher	International Tax Center (ITC) Leiden
Pages	132-138
Publication status	Published - 2026

Cite this

Dziurdz, Kasper. / Taxation in market jurisdictions without physical presence and the future role of the PE non-discrimination provision of Article 24(3). Decem lustra: Essays and personal reflections in honor of Kees van Raad. editor / Renata Fontana ; Johann Hattingh ; Tanja Bender ; Rens Pieterse ; Robert Rouwers. Leiden : International Tax Center (ITC) Leiden, 2026. pp. 132-138

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year = "2026",

language = "English",

pages = "132--138",

editor = "Fontana, \{Renata \} and Hattingh, \{Johann \} and Tanja Bender and Pieterse, \{Rens \} and Robert Rouwers",

booktitle = "Decem lustra",

publisher = "International Tax Center (ITC) Leiden",

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Taxation in market jurisdictions without physical presence and the future role of the PE non-discrimination provision of Article 24(3). / Dziurdz, Kasper.
Decem lustra: Essays and personal reflections in honor of Kees van Raad. ed. / Renata Fontana; Johann Hattingh; Tanja Bender; Rens Pieterse; Robert Rouwers. Leiden: International Tax Center (ITC) Leiden, 2026. p. 132-138.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Taxation in market jurisdictions without physical presence and the future role of the PE non-discrimination provision of Article 24(3)

AU - Dziurdz, Kasper

PY - 2026

Y1 - 2026

M3 - Chapter

SP - 132

EP - 138

BT - Decem lustra

A2 - Fontana, Renata

A2 - Hattingh, Johann

A2 - Bender, Tanja

A2 - Pieterse, Rens

A2 - Rouwers, Robert

PB - International Tax Center (ITC) Leiden

CY - Leiden

ER -