The Court of Appeal of Amsterdam gave its decision on 15 February 2006 regarding the question of whether or not a Netherlands company had to be effectively subject to tax in Greece in order to qualify as a resident of Greece under the Netherlands-Greece tax treaty. Details of the decision are summarized below. (a) Facts. The taxpayer (X BV), a Netherlands limited liability company, was incorporated on 30 March 1990. Mr. X was the sole shareholder and director of X BV. On 2 November 1995, X BV's articles of association were amended and, from that date, its assets consisted of...