The Resource Double taxation relief under the Netherlands-France tax treaty : per country method or overall method

Double taxation relief under the Netherlands-France tax treaty : per country method or overall method

Label
Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
Title
Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
Creator
Subject
Summary
The main issue in this case was whether under Art. 24(A)2 of the Netherlands-France tax treaty, the overall method or the per country method should be applied for determining the amount eligible for relief. The second issue was how to calculate the amount eligible for relief that might be carried over from the previous year. According to the Court the per country method was to be applied
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • double taxation relief
Label
Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
Instantiates
Publication
Label
Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
Publication

Library Locations

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