OrbitaxNetherlands court holds Netherlands-Greece treaty does not require effective taxation for residence
|Treaty Development|Netherlands-Greece
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,…
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