Tax Treaty Case Law around the Globe 2023
1. Aufl. 2024
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1. Introduction
On 1 July 2022, the Dutch Supreme Court issued three judgments in cases concerning the remittance provision of Article 2, paragraph 5 of the Agreement between the Kingdom of the Netherlands and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital as concluded on 18 May 1977 and most recently amended by Protocol on 18 July 1995 (hereinafter the Netherlands-Malta Treaty).
S. 324Article 2, paragraph 5, Netherlands-Malta Treaty reads as follows:
Where under any provision of this Agreement income is relieved from tax in one of the States, either in full or in part, and, under the law in force in the other State, a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first mentioned State shall apply to so much of the income as is remitted to or received in the other State.
The judgments of the Dutch Supreme Court dated 1 July 2022 confirm a broad application of the remittance provision of Article 2, paragraph 5 o...