The Resource Derouin : tax treaties and regulation no. 1408/71 - double or nothing?

Derouin : tax treaties and regulation no. 1408/71 - double or nothing?

Label
Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Title
Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Creator
Subject
Language
eng
Summary
This article considers the European Court of Justice decision of 3 April 2008 in Derouin, with emphasis on the importance of the ruling for social security contributions, the 1968 France-UK tax treaty (the Treaty) and Regulation No. 1408/71 (the Regulation). In this respect, it should be noted that the Treaty and the Regulation follow different rules regarding the allocation of taxation rights and the designation of the applicable national social security legislation, respectively
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
  • Pötgens, F.P.G
  • Geursen, W.W
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • social security
  • tax treaty
Label
Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Instantiates
Publication
Label
Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Publication

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