The Dutch Supreme Court on the Status of the OECD Commentaries, Qualification Conflicts and the Concept of “Employer” for Tax Treaty Purposes: Finally Clarity!

This article examines the Dutch Supreme Court’s ruling of 14 October 2022 on the concept of “employer” for tax treaty purposes, the status of the Commentary on the OECD Model in interpreting tax treaties and the observation made by the Netherlands to the solution offered by the OECD Commentary for resolving qualification conflicts.