2011
What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?
Publication
Publication
Bulletin for international taxation p. 1- 14
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.
| Additional Metadata | |
|---|---|
| , | |
| hdl.handle.net/1765/32971 | |
| Fiscal Autonomy and its Boundaries | |
| Bulletin for international taxation | |
| Organisation | Erasmus School of Law |
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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 , 1–14. Retrieved from http://hdl.handle.net/1765/32971 |
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