The author, in this article, 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 with regard to how such an approach would affect the cross-border taxation of currency exchange results.

Additional Metadata
Keywords European Union, income taxation
JEL Efficiency; Optimal Taxation (jel H21), Business Taxes and Subsidies (jel H25), Tax Law (jel K34)
Persistent URL
Series Fiscal Autonomy and its Boundaries
Journal Bulletin for international taxation
Note Accepted manuscript
de Wilde, M.F. (2011). Currency Exchange Results - 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(9). Retrieved from