Netherlands/South Korea - The Netherlands Supreme Court Decides a Triangular Case under Article 15 of the OECD Model

F.P.G. Potgens, Paula Geerse

Research output: Contribution to JournalArticleAcademic

Abstract

In this article, the authors discuss the Supreme Court’s decision in BNB 2019/164, wherein it was held that the PE concept in the tax treaty between the employee’s residence state and the work state is decisive under article 15(2)(c) of the OECD Model (2017) rather the treaty between the employer’s residence state and the work/PE state. Nevertheless, it found that there was neither a fixed place of business PE nor a construction or project PE in the case at hand.
Original languageEnglish
Pages (from-to)135-140
Number of pages6
JournalEuropean Taxation
Volume60
Issue number4
Publication statusPublished - 5 Mar 2020

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