What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?
In this article, the author seeks to illustrate, through examples dealing with cross-border business losses, what the result would be if Member States were to subject non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption method.
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2011 |
Reihe/Periodikum: | de Wilde , M 2011 , ' What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption? ' , Bulletin for International Taxation , vol. 65 , no. 6 . < http://hdl.handle.net/1765/32971 > |
Schlagwörter: | /dk/atira/pure/keywords/researchprograms/AFL000200/EURSAI200705 / name=SAI 2007-05 FA |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27225210 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://pure.eur.nl/en/publications/6ab2d956-f6ec-4b3e-a28a-15c8b813d8b9 |