The Resource De ontslagvergoeding in internationaal verband
De ontslagvergoeding in internationaal verband
Resource Information
The item De ontslagvergoeding in internationaal verband represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item De ontslagvergoeding in internationaal verband represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article deals with the question which country has the taxing rights on severance payments in international situations. The author focuses on the allocation provisions in the Work and (Job) Security Act, a judgment of the Supreme Court of 11 June 2004, the Commentary to art. 15 of the OECD Model, and the Decree on severance payments in cross-border situations from the State Secretary of Finance (23 April 2015, nr. DGB 2015/584M)
- Language
- eng
- Label
- De ontslagvergoeding in internationaal verband
- Title
- De ontslagvergoeding in internationaal verband
- Language
- eng
- Summary
- The article deals with the question which country has the taxing rights on severance payments in international situations. The author focuses on the allocation provisions in the Work and (Job) Security Act, a judgment of the Supreme Court of 11 June 2004, the Commentary to art. 15 of the OECD Model, and the Decree on severance payments in cross-border situations from the State Secretary of Finance (23 April 2015, nr. DGB 2015/584M)
- Citation source
- In: Tijdschrift fiscaal ondernemingsrecht. - Deventer. - (2015),
- http://library.link/vocab/creatorName
- Prinsen, H.M.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- OECD Model Commentaries
- severance payment
- employment income
- social security
- Label
- De ontslagvergoeding in internationaal verband
- Label
- De ontslagvergoeding in internationaal verband
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-ontslagvergoeding-in-internationaal/DK4ErywuTg8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-ontslagvergoeding-in-internationaal/DK4ErywuTg8/">De ontslagvergoeding in internationaal verband</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-ontslagvergoeding-in-internationaal/DK4ErywuTg8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-ontslagvergoeding-in-internationaal/DK4ErywuTg8/">De ontslagvergoeding in internationaal verband</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>