The Resource Het derde fictiefloonarrest en de goede verdragstrouw

Het derde fictiefloonarrest en de goede verdragstrouw

Label
Het derde fictiefloonarrest en de goede verdragstrouw
Title
Het derde fictiefloonarrest en de goede verdragstrouw
Creator
Subject
Language
eng
Summary
This article analyses the impact of the third fictitious wage ruling of the Dutch Supreme Court (18 November 2016). In this decision the Supreme Court ruled that the fictitious wage concept in article 12a of the Wage Withholding Tax Act (Wet op de Loonbelasting 1964) has no effect on the income classification in the Netherlands-Portugal Tax Treaty (1999) in respect of a Portuguese resident individual shareholder having a substantial interest in a Netherlands resident company. Consequently, the fictitious wage cannot be classified as income under article 15 (income from dependent personal services) or article 16 (directors' fees) of the Netherlands-Portugal Tax Treaty (1999). The authors also refer to the (conservative) emigration levies applied by the Netherlands on pensions, annuities and substantial interests and their compatibility with the principle of good faith in applying and interpreting the treaty
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 6 ; p. 227-241
http://library.link/vocab/creatorName
  • Pötgens, F.P.G
  • Vergouwen, T.M. (Mees)
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • tax treaty
  • income classification
  • case law
  • good faith
  • substantial shareholding
Label
Het derde fictiefloonarrest en de goede verdragstrouw
Instantiates
Publication
Label
Het derde fictiefloonarrest en de goede verdragstrouw
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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