The Resource Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources

Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources

Label
Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
Title
Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
Subject
Language
eng
Summary
This article deals with a situation which no longer exists, i.e. the exemption of aliens domiciled in France with respect to income subject to tax on worldwide income in their country of origin. At the time this case arose French law provided that taxpayers of foreign nationality who had their domicile in France were exempt from French individual income tax with respect to foreign-source income, provided such taxpayers could establish that they had been subject to personal income tax on worldwide income in their country of origin. The issue arose whether French tax authorities properly taxed a U.S. citizen's foreign-source income which was not reported in the United States
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • employment income
  • exemption method
Label
Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
Instantiates
Publication
Label
Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
Publication

Library Locations

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