The Resource De Nederbelgische DGA

De Nederbelgische DGA

Label
De Nederbelgische DGA
Title
De Nederbelgische DGA
Creator
Subject
Language
  • dut
  • eng
Summary
Overview of the tax position of a director/substantial shareholder who lives in Belgium and works in the Netherlands. Double taxation arises because Belgium treats him as self-employed, whereas the Netherlands take the position that he is an employee. In addition, the position under the EU Social Security Regulation and the tax treaty is described
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 139 (2010), no. 6849 ; p. 299-309
http://library.link/vocab/creatorName
Hoepelman, E.G
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • director substantial shareholder
  • cross-border worker

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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