The „International GmbH“ is a company which has been established under the German legal form of„GmbH“ a few years ago. The statutory seat of the GmbH is in Kleve, but since some years ago, all themanagement is done from the Netherlands; in Germany, only a mail adress and a post box is leftover. Under the local law in Germany, the company is subjected to unlimited tax liability because of the seat in Germany, in the Netherlands, it is subjected to unlimited tax liability under Dutch law, too,because of the place of management. The company wants to know which income has to be taxed in which of the two countries – Germany or NL -. ASSUME again, that the DTT Germany-NL is fully identical with the text of the OECD-Model Convention, and that both states apply article 23 in the A-variant. 1. Rent from a house in Munich which belongs to the „International Gmbh“ and which is let for rent to a tenant: 30.000 EUR. 2. A licence fee which was paid to the „International Gmbh“ by a German company: 50.000EUR. 3. A dividend of 100.000 received from a participation of 20% in a German company. 4. A dividend of 20.000 EUR received from a company in a third country with which Germany and the Netherlands both have no Double Taxation Treaty.

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