Netherlands: Supreme Court clarifies meaning of "director" in tax treaties

• Autores: F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 11, 2000, págs. 517-521
• Idioma: inglés
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• Resumen

  • The author analyses a Netherlands Supreme Court decision of 22 December 1999, BNB 2000/94, in which the Court adopts a formal approach to defining "director" in the Wages withholding tax act. This interpretation affects most of the tax treaties entered into by the Netherlands.