Netherlands. The Netherlands Supreme Court again excludes credit of withholding tax in a triangular case

• Autores: F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 210-216
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • On 11 May 2007, The Netherlands Supreme Court again ruled on a triangular case, i.e. a Netherlands resident BV (a limited liability company) with a permanent establishment (PE) in the other State received interest from third States in the context of which the underlying indebtedness was incurred in connection with the PE. According to the Supreme Court, the BV was not entitled to credit the withholding tax imposed on the interest by the third States.