The Netherlands Supreme Court gave its decision on 23 September 2005 with respect to the way the amount of relief for the avoidance of double taxation should be calculated in the case of employment income. The case is summarized below. (a) Facts. The taxpayer, resident in the Netherlands, exercised his employment in the Netherlands and in Belgium. In his 1998 tax return, he claimed relief to avoid double taxation. (b) Issue. The issue was how to calculate the relief for the avoidance of double taxation, i.e. whether the denominator in the formula should contain the total number of working days...