Citaat | Parket bij de Hoge Raad 7 juli 2016

Onder 8.18 Parket bij de Hoge Raad 7 juli 2016

Een alinea uit Parket bij de Hoge Raad 7 juli 2016, ECLI:NL:PHR:2016:787.

The situation is different, however, if the partnership is treated as transparent for the purposes of the applicable DTC. The concept of ‘agency’ under common law may be applicable to the partner of this partnership. Given the transparency of the partnership, however, the managing partner himself is the taxpayer. Consequently, his contract-concluding activities in the source State do not in themselves constitute a PE there – Article 5(5) OECD and UN MC remains inapplicable. Rather, a fixed POB available to him fort his work as well as the necessary degree of permanence are required to establish a PE (…).

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