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 hdl.handle.net/1765/32976
Series Fiscal Autonomy and its Boundaries
Journal Bulletin for international taxation
Note Accepted manuscript
Citation
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 http://hdl.handle.net/1765/32976