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December 28, 2023

Netherlands publishes new 60-day decree for intercompany secondments

The Netherlands published a new "60-day decree" on December 21. This decree updates the decree of January 12, 2010, concerning the interpretation of the concept of "employer" under Dutch tax treaties. The adjustment follows a ruling of the Dutch Supreme Court on October 14, 2022, in which the Supreme Court ruled on the applicability of new OECD commentary in the interpretation of a previously concluded tax treaty.

A Tax Alert prepared by EY's People Advisory Services group, attached below, provides additional details.

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Full text of Tax Alert