The Resource "Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident

"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident

Label
"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
Title
"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
Creator
Subject
Summary
In the absence of a treaty for the avoidance of double taxation, the Netherlands mitigates the burden of double taxation by the Unilateral Regulation for the avoidance of double taxation. The Regulation has been amended so that employment income earned abroad by employees resident in the Netherlands is exempt from tax in the Netherlands only if the income has been subject to tax in the country where the work was completed. A new provision, however, grants the equivalent tax relief for employees working abroad for a Dutch resident
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
http://library.link/vocab/creatorName
  • Bleeker, I
  • Thiel, S. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • working abroad
  • unilateral relief
Label
"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
Instantiates
Publication
Label
"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
Publication

Library Locations

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