The Resource Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model

Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model

Label
Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
Title
Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
Creator
Subject
Language
eng
Summary
The Netherlands' interpretation of the definition of an employer for treaty purposes has changed from a formal approach to a more economic one. The latest development in this respect is a series of decisions of the Netherlands Supreme Court, which are discussed in the first part of this note. The second part of this note deals with the question of which part of salary income is subject to Netherlands wage tax for an employee who is not a resident of the Netherlands
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Vries, H. de
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • treaty interpretation
  • employment income
Label
Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
Instantiates
Publication
Label
Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
Publication

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