Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
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The work Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
Resource Information
The work Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
- 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),
- Geographic coverage
- European Union
- Language note
- English
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Context of Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD ModelWork of
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