Exemption method does not require effective taxation in the Netherlands

On 25 January 2018, the Supreme Court (Hof van Cassatie/Cour de Cassation) rendered decision (Case No. F.16.0060.N/1) on the competence to tax athlete income under the application of articles 17 and 23 (1) a, of the Belgium – Netherlands Income Tax and Capital Tax Treat 2001 (as amended through 2009) (the Treaty). (a) Facts. The … Continue reading Exemption method does not require effective taxation in the Netherlands