La Suprema Corte neederlandese si pronuncia sull’applicabilità dell’articolo 10 della Convenzione Paesi Bassi-Germania: l’imponibilità dei redditi da lavoro dipendente tra Stato di residenza e quello della fonte (nota alla sentenza della Suprema Corte dei Paesi Bassi, Case n. 21|00747)
Abstract
If the resident taxpayer is able to prove the existence of a subordinate relationship with a company, in the state in which the work is performed, and if the work is performed on behalf of and at the risk of that company, the taxation of employment income will take place in the state of employment, otherwise the taxation will take place in the state of residence.
References
- LÜDICKE J., Exemption and Tax Credit in German Tax Treaties - Policy and Reality, in Bulletin for International Taxation, 2010, vol. 64, n. 12, pag. 609 ss.
- PERDELWITZ A., OFFERMANNS R., The New Germany-Netherlands Income Tax Treaty, in Bulletin for International Taxation, 2013, vol. 67, n. 3, pag. 115 ss.
- PÖTGENS F. P. G., International - Income from Inactivity under Article 15 of the OECD Model Tax Convention - Part. 2, in Bulletin for International Taxation, 2009, vol. 63, n. 10, pag. 428 ss.
- PÖTGENS F. P. G., International - Income from Inactivity under Article 15 of the OECD Model Tax Convention - Part. 2, in Bulletin for International Taxation, 2009, vol. 63, n. 11, pag. 495 ss.
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