Supreme Court clarifies meaning of "director" in tax treaties

Journal
Pötgens, F.P.G.
Netherlands
European Taxation 2000 (Volume 40), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author analyses a Netherlands Supreme Court decision of 22 December 1999, BNB 2000/94, in which the Court adopts a formal approach to defining "director" in the Wages withholding tax act. This interpretation affects most of the tax treaties entered into by the Netherlands.