Expatise Weekly Webinar: New Approach to Interpreting the Economic Employer in Dutch DTTs

Weekly Webinar on April 7: New Approach to Interpreting the Concept of Economic Employer in Dutch DTTs, presented by Frank de Bats

In 2022, the Dutch Supreme Court introduced a new approach to interpreting the "employer" concept in Double Tax Treaties (DTT). As a result, careful analysis of both national law and OECD Commentaries is required for each (!) assignment that falls under a DTT.

 Relevance: 

In this webinar, Frank de Bats will illustrate the far-reaching implications of this approach for HR Global Mobility professionals worldwide in terms of higher consultancy costs and administrative burdens when applying the Dutch Tax Treaty.

Background

While the term "Employer" is crucial in Double Tax Treaties (DTTs), most treaties don't define it explicitly. This means interpretation must rely on national case law and OECD Commentary.