The Netherlands Supreme Court Decides a Triangular Case under Article 15 of the OECD Model

Journal
Pötgens, F.P.G.; Geerse, P.I.M.
Netherlands; South Korea
European Taxation 2020 (Volume 60), No. 4
PriceUSD 45

In this article, the authors discuss the Supreme Court’s decision in BNB 2019/164, wherein it was held that the PE concept in the tax treaty between the employee’s residence state and the work state is decisive under article 15(2)(c) of the OECD Model (2017) rather the treaty between the employer’s residence state and the work/PE state. Nevertheless, it found that there was neither a fixed place of business PE nor a construction or project PE in the case at hand.