The Resource Dual income tax : model voor de volgende tax shift?

Dual income tax : model voor de volgende tax shift?

Label
Dual income tax : model voor de volgende tax shift?
Title
Dual income tax : model voor de volgende tax shift?
Creator
Subject
Language
eng
Summary
The article describes the principles and historical background of a dual income tax which is proposed to be introduced in Belgium. The authors discuss the consequences of this tax shift from taxation of income from employment to taxation of income from capital for the Belgian tax system. They also discuss the implications of the dual tax system on taxation of corporate income and possible solutions for the shortcomings of the system
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 66 (2015),
http://library.link/vocab/creatorName
  • Bammens, N
  • De Broe, L
  • Van der Mast, A
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • dual income tax
  • corporate income tax
  • cross-border dividend
Label
Dual income tax : model voor de volgende tax shift?
Instantiates
Publication
Label
Dual income tax : model voor de volgende tax shift?
Publication

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