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Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company

|Treaty Development|Netherlands-Belgium-Brazil
Netherlands-Belgium-Brazil

On 11 May 2007, the Dutch Supreme Court ruled on a triangular case (No. 42.385) involving the availability of a credit for withholding tax on interest receipts of a Belgian permanent establishment (PE) of a Dutch company, derived from third state sources.

(a) Facts. A Dutch BV carried out business activities in Belgium through a PE. The Du…

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