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What if all EU MSs Would Subject Non-Resident Taxpayers to Unlimited Income Tax Liability While providing for DTR under the Dutch-style ‘Tax Exemption Method’?
de Wilde, Maarten Floris - 2013
In this article, the author examines, through numerical examples, the effects would EU Member States subject taxpayers – both residents and non-residents – deriving income from domestic sources, to unlimited income taxation whilst granting double tax relief for foreign income under a...
Persistent link: https://www.econbiz.de/10014181296
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Intra-Firm Transactions - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief Under a Netherlands-Style Tax Exemption?
de Wilde, Maarten Floris - 2013
In this article, the author examines, through numerical examples, the effects would EU Member States subject taxpayers – both residents and non-residents – deriving income from domestic sources, to unlimited income taxation whilst granting double tax relief for foreign income under a...
Persistent link: https://www.econbiz.de/10013092245
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Currency Exchange Results; What if EU MSs Subjected All Taxpayers to Unlimited Income Taxation Whilst Granting DTR under a Netherlands-style Tax Exemption?
de Wilde, Maarten Floris - 2013
In this article, the author examines, through numerical examples, the effects would EU Member States subject taxpayers – both residents and non-residents – deriving income from domestic sources, to unlimited income taxation whilst granting double tax relief for foreign income under a...
Persistent link: https://www.econbiz.de/10013092645