Tax Treaty Case Law around the Globe 2023
1. Aufl. 2024
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S. 41. Introduction
The relevance of (amended) OECD Models and Commentaries in respect of the interpretation of actual tax treaty provisions has been a subject of debate for maybe as long as these models and commentaries have existed. This is also the topic of this contribution. More specifically, the research questions of this chapter are:
What is the relevance of the (amended) OECD Models and Commentaries in respect of the interpretation of actual tax treaty provisions in the Netherlands, and what should this relevance be considering the developed benchmarks?
What is the relevance of the (amended) OECD Models and Commentaries in the Netherlands in respect of the interpretation of the term “employer” in the employment income provision under the Netherlands-Germany tax treaty (1959)?
Should the answers to the first two questions also be considered by other states when interpreting actual tax treaty provisions?
The answers to the questions will be prompted by the mentioned 2022 ruling by the Dutch Supreme Court (in Dutch: Hoge Raad [HR]).
In many countries, the OECD Models and their Commentaries play a role in the interpretation process of actual treaties. Therefore, the answer provided by th...