2011-07-20
Currency Exchange Results - 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 9
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.
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hdl.handle.net/1765/32976 | |
Fiscal Autonomy and its Boundaries | |
Bulletin for international taxation | |
Organisation | Erasmus School of Law |
de Wilde, M. (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 |