The Resource Capital gains escape tax under treaty with United Kingdom

Capital gains escape tax under treaty with United Kingdom

Label
Capital gains escape tax under treaty with United Kingdom
Title
Capital gains escape tax under treaty with United Kingdom
Creator
Subject
Summary
In a Supreme Administrative Court decision of 23 December 1987, the Court held that the limitation of relief provision did not apply to capital gains from the sale of shares. These capital gains were, accordingly, subject to double exemption from tax
Citation source
In: European taxation. - Amsterdam. - Vol. 28 (1988),
http://library.link/vocab/creatorName
Kesti, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • case law
  • double taxation relief
Label
Capital gains escape tax under treaty with United Kingdom
Instantiates
Publication
Label
Capital gains escape tax under treaty with United Kingdom
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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