Resumen de Netherlands: The Netherlands Supreme Court and remuneration borne by a permanent establishment - third time lucky!
According to the Netherlands Supreme Court, remuneration is borne by a permanent establishment (PE) within the meaning of Art. 15(2)(c) of the OECD Model Convention if, under Art. 7, the remuneration can be allocated to a PE of the employer in the state of activity. Consequently, the state of activity has primary taxing rights in respect of this remuneration, for which the residence state of the employee must grant double tax relief.
