The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under Article 15 of the OECD model

Article Abstract:

The Supreme Court ruled on six cases involving employer-employee relations. The term 'employer' was defined for the purpose of interpreting and constructing Dutch tax treaties. Article 15 of the Organisation for Economic Co-operation and Development model was clarified as to whether the work state may tax the salary attributable to the employment.

Netherlands, Tax Treaties, Employers, Powers and duties, Tax policy, Labor contracts, Labour contracts, Organisation for Economic Co-operation and Development

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Tax jurisdiction in electronic commerce from the perspective of public international law- a paricular examination of income tax

Article Abstract:

The need for modification of the international legal structure for the taxation of incomes, based in the emerging trends of globalisation, is discussed.

Forecasts, trends, outlooks, Treaties & Intnl Law, Forecasts and trends, Market trend/market analysis, International law, Globalization

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Temporal limitations to tax judgements of the European Court of Justice

Article Abstract:

The circumstantial limitations of judgements delivered by the European Court of Justice in cases pertaining to the taxation of incomes are described.

Company legal issue, Cases, European Court of Justice

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