Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model

• Autores: Hans de Vries
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 3, 2008, págs. 151-153
• Idioma: inglés
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• Resumen

  • 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.