2011-10-25
Intra-Firm Transactions: What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?
Publication
Publication
Bulletin for international taxation , Volume 65 - Issue 12 p. 1- 17
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.
| Additional Metadata | |
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| , , | |
| hdl.handle.net/1765/32975 | |
| Fiscal Autonomy and its Boundaries | |
| Bulletin for international taxation | |
| Organisation | Erasmus School of Law |
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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 , 65(12), 1–17. Retrieved from http://hdl.handle.net/1765/32975 |
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