Abstract
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' be given a substantive meaning and , further, clarified the scope of this meaning for purposes of Dutch tax treaties patterned on Art. 15 of the OECD Model.
Original language | English |
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Pages (from-to) | 75-81 |
Number of pages | 7 |
Journal | Intertax |
Volume | 36 |
Issue number | 2 |
Publication status | Published - 2008 |