Orbitax1980 treaty between UK and Netherlands – Supreme Court decides that pro-rata attribution of business profit exemption is not incompatible with EU freedom of establishment
|Approved Changes|United Kingdom; Netherlands
On 13 July 2012, the Dutch Supreme Court (Hoge Raad der Nederlanden) gave its decision in X. v. the tax administration (Case No. 10/04135: LJN BR6377) concerning the attribution of the business profit exemption under the Netherlands - United Kingdom Income Tax Treaty (1980) (the Treaty). Details of the case are summarized below.
(a) The taxpayer was an individual, res…
