The Court of Appeals of the Hague on 14 July 2020 issued its ruling in a case involving a qualification conflict in the application of the Netherlands-Luxembourg tax treaty (Case ECLI:NL:GHDHA:2020:1317). The case concerned a Dutch resident who carried out managerial functions in both Luxembourg and the Netherlands. The taxpayer claimed that his Luxembourg-source income should be classified as director’s fees (covered by Art. 17 of the treaty) and claimed a foreign tax credit in the Netherlands based on that qualification. The Dutch tax administration took the position that the income in question can only be qualified as independent personal...