The Resource De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel

De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel

Label
De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel
Title
De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel
Creator
Subject
Summary
Changes concerning the fiscal position of non-resident taxpayers within Dutch tax law. Explains the present regulations for non-resident individual taxpayers within the Netherlands and investigates whether this system has to be changed as a consequence of the Wielockx case and the Asscher case. Concludes that non- resident individuals who derive at least 90% of their income in the Netherlands have to be taxed equal to a resident taxpayer, for example at the area of annuities and deduction of interests. Furthermore, holds the opinion that the distinction between EC-residents with and without Netherlands nationality should be abolished. Finally, the question whether individuals of non-EC-states should be treated equal to EC-residents when 90% of their income is derived in the Netherlands is considered
Citation source
In: Belastingbeschouwingen. - Vol. 66 (1997),
http://library.link/vocab/creatorName
Huijgevoort, B.F.A. van
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • non-resident
  • tax liability
Label
De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel
Instantiates
Publication
Abbreviated title
MBB
Label
De herziene positie van de buitenlandse belastingplichtige in het Nederlandse belastingstelsel
Publication
Abbreviated title
MBB

Library Locations

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