Citaat | Parket bij de Hoge Raad 23 november 2007

Alinea 94 Parket bij de Hoge Raad 23 november 2007

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

8. There is a direct relationship between the principles underlying the exception of paragraph 2 and Article 7. Article 7 is based on the principle that an enterprise of a Contracting State should not be subjected to tax in the other State unless its business presence in that other State has reached a level sufficient to constitute a permanent establishment. The exception of paragraph 2 of Article 15 extends that principle to the taxation of the employees of such an enterprise whose employment activities are carried on in the other State for a relatively short period. Subparagraphs (b) and (c) make it clear that the exception is not intended to apply where the employment services are rendered to an enterprise that is subjected to tax in a State either because it is a resident of that state or because it has a permanent establishment therein to which the services are attributable.

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