28 December 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. Document ID: 2023-2134 |
