The Resource The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model

The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model

Label
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model
Title
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model
Creator
Subject
Language
eng
Summary
This article discusses six decisions of the Dutch Supreme Court of 1 December 2006, BNB 2007/75-79 and V-N 2006/65.9. In these decisions the Supreme Court confirmed that the expression 'employer' should be given a substantive meaning and further, clarified the scope of this meaning for the purposes of Dutch tax treaties patterned on Art. 15 of the OECD Model
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
Pötgens, F.P.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • employer
  • director
  • tax treaty
Label
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model
Instantiates
Publication
Label
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under article 15 of the OECD Model
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...