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Previous	OP 333/2005/4-4 ECJ to rule on taxation of inbound dividends in Belgium	OP 333/2005/4-5 Recent developments regarding judicial anti - tax avoidance in Russia	OP 333/2005/5-1 New decrees on the classification and tax treatment of foreign ( hybrid ) entities in the Netherlands	OP 333/2005/5-2 The Netherlands interpretation of the term " employer " in Art. 15 of the OECD Model Convention	OP 333/2005/5-3 Italian domestic tax consolidation	OP 333/2005/5-4 International accounting standards and international financial reportingstandards in Belgium	OP 333/2005/5-5 Distributions by french Société Civile Immobilère tax exempt in Belgium	Next

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Biblioteca del Instituto de Estudios Fiscales

The Netherlands interpretation of the term " employer " in Art. 15 of the OECD Model Convention Hans de Vries