Citaat | Parket bij de Hoge Raad 23 november 2007

Alinea 105 Parket bij de Hoge Raad 23 november 2007

Een alinea uit Parket bij de Hoge Raad 23 november 2007, ECLI:NL:PHR:2007:AY8549.

The treaty state in which the PE is situated has, under Article 15 of the OECD Model, the right to impose tax on wages if such wages are borne by the PE; that is, if the amount of taxable PE profits that the PE state may tax has been reduced by the amount of the said wages. In this respect, it appears to me that it is not relevant whether or not the wages have actually been charged to such profits (perhaps not because the entrepeneur did not claim the deduction, for whatever reason, or because - as the situation at hand - the source country did not impose tax on the PE profits under its domestic law).

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