Thursday, 9 June 2011

What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands- Style Tax E

Bulletin for International Taxation, 2011 (Volume 65), No. 6 - mr. M.F. de Wilde

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.

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