Citaat | Parket bij de Hoge Raad 12 mei 2006

Alinea 101 Parket bij de Hoge Raad 12 mei 2006

Een alinea uit Parket bij de Hoge Raad 12 mei 2006, ECLI:NL:PHR:2006:AR5761.

If, on the other hand, the levy of dividend withholding tax is firmly embedded in the tax policy of both contracting states, and the company distributing the dividend is genuinely engaged in business in the state of its residence - and not merely a treaty shopping device, one could conclude that the avoidance of dividend withholding tax by the relocation of the place of effective management of the company in conjunction with a subsequent dividend distribution is indeed improper, because it defeats fundamental and enduring expectations and policy objectives shared by both states. The practice may not have been explicitly rejected in the Commentary on the OECD Model Convention, but it seems that the expectations and policy objectives of such states are consistent with principles adopted by the OECD.

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