Citaat | Parket bij de Hoge Raad 23 november 2007

Alinea 157 Parket bij de Hoge Raad 23 november 2007

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

In order to decide whether the remuneration is "borne by" a permanent establishment, it seems appropriate to make the connection with the attribution of profit rules of Art. 7 (2) and (3) of the OECD Model. If, according to such profit allocation rules, the salary cost is correctly attributable to the permanent establishment, we believe that the country where the permanent establishment is situated can impose tax on the salaries by virtue of Art. 15 (2) (c), whether or not the salaries were actually charged tot the permanent establishment and regardless of whether the permanent establishment chooses to claim the deduction to which it is entitled under Art. 7 of the OECD Model.

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