Netherlands: The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention

• Autores: Hans de Vries
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 5, 2005, págs. 181-186
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author considers the Netherlands interpretation of the term "employer" by looking at its definition, summarizing recent Netherlands judicial interpretations of the term and providing an overview of the OECD's comments on Art. 15 of the OECD Model Convention, and, finally, reviews the current approach of the Netherlands Ministry of Finance regarding this issue.