Netherlands - Stand-By Fee Taxable in Residence State under Art. 15 of the OECD Model - This article considers the decision of the Netherlands Supreme Court of 22 December 2006. The Netherlands Supreme Court held that the employee's Residence State has the exclusive authority to tax a stand-by fee under Art. 15 of the Netherlands tax treaties that are based on the OECD Model Convention, provided ...
Year of publication: |
2008
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Authors: | Pötgens, Frank P.G. |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 48.2008, 2, p. 85-90
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