Citaat | Parket bij de Hoge Raad 1 december 2006

Alinea 282 Parket bij de Hoge Raad 1 december 2006

Een alinea uit Parket bij de Hoge Raad 1 december 2006, ECLI:NL:PHR:2006:AT3928.

"and denied, for purposes of Art. 15(2) of the OECD Model, "employer" status to the intermediary that hired out non-Danish resident employees to a Danish principle. According tot the circular letter, the principle is to be regarded as the employer for purposes of Art. 15. After criticism, the Danish authorities changed their position pursuant to mutual agreements reached with the United Kingdom and the Netherlands (except for Dutch residents working in the continental shelf area). Certain commentators argued that, in the absence of a legal basis for the opinion of the authorities under Danish domestic tax law, the resolution with the United Kingdom and the Netherlands should apply to residents of all other countries that have signed an OECD-type Art. 15 with Denmark."

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