The Attribution of Income in the Netherlands and the United Kingdom

This article undertakes an extensive comparison of the domestic law of the Netherlands and the United Kingdom in respect of the attribution of income to a person for tax purposes. After a general introduction to both countries, the article looks at a series of specific situations in which the attribution of income may be an issue. It goes on to consider the factors that play a role in that determination and the relative weight of those factors.Although the very broad principles in the two countries are similar, this study finds some basic disparities between them and a myriad of differences in the detail. More importantly, the study demonstrates that, even as between these two countries, the attribution issue is too complex to be captured in a general statement of the relevant factors. The final conclusion is that it is not useful to attempt to define a substantive attribution rule for tax treaties.