Intra-Firm Transactions - What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?
In this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border taxation of intra-firm transactions.
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2011 |
Reihe/Periodikum: | de Wilde , M 2011 , ' Intra-Firm Transactions - What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption? ' , Bulletin for International Taxation , vol. 65 , no. 12 . < http://hdl.handle.net/1765/32975 > |
Schlagwörter: | /dk/atira/pure/keywords/researchprograms/AFL000200/EURSAI200705 / name=SAI 2007-05 FA |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27225176 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://pure.eur.nl/en/publications/63a56a1e-46ba-4aef-a4e7-54307928f43f |