The Resource Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
Resource Information
The item Derouin : tax treaties and regulation no. 1408/71 - double or nothing? 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 Derouin : tax treaties and regulation no. 1408/71 - double or nothing? 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
- 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
- Language
- eng
- Label
- Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
- Title
- Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
- 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?
- Label
- Derouin : tax treaties and regulation no. 1408/71 - double or nothing?
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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/Derouin--tax-treaties-and-regulation-no.-140871/hTouLDoIY6Q/" 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/Derouin--tax-treaties-and-regulation-no.-140871/hTouLDoIY6Q/">Derouin : tax treaties and regulation no. 1408/71 - double or nothing?</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/Derouin--tax-treaties-and-regulation-no.-140871/hTouLDoIY6Q/" 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/Derouin--tax-treaties-and-regulation-no.-140871/hTouLDoIY6Q/">Derouin : tax treaties and regulation no. 1408/71 - double or nothing?</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>
