The Resource Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
Resource Information
The item Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis? 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 Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis? 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
- Dutch tax treaty policy on pensions and similar remuneration has changed drastically in recent years. In this article, the authors analyse the changes since 1998 in the Dutch tax treaty policy on pensions and similar remunerations (e.g. annuities, severance payments and paid leave immediately prior to retirement). In addition, the authors analyse how the tax law on the aforementioned remunerations is determined in the tax treaties that the Netherlands has concluded with the five countries to which most Dutch people emigrate (Spain, France, Belgium, United Kingdom and Germany)
- Language
- eng
- Label
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
- Title
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
- Language
- eng
- Summary
- Dutch tax treaty policy on pensions and similar remuneration has changed drastically in recent years. In this article, the authors analyse the changes since 1998 in the Dutch tax treaty policy on pensions and similar remunerations (e.g. annuities, severance payments and paid leave immediately prior to retirement). In addition, the authors analyse how the tax law on the aforementioned remunerations is determined in the tax treaties that the Netherlands has concluded with the five countries to which most Dutch people emigrate (Spain, France, Belgium, United Kingdom and Germany)
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 89 (2020), no. 11 ; p. 519-526
- http://library.link/vocab/creatorName
-
- Dieleman, B
- Post, J
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- pension
- tax treaty
- treaty policy
- annuity
- severance payment
- early retirement
- source principle of taxation
- case law
- Label
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
- Label
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
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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/Fiscaal-verdragsbeleid-pensioen-en-soortgelijke/sdA7PaE8x0I/" 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/Fiscaal-verdragsbeleid-pensioen-en-soortgelijke/sdA7PaE8x0I/">Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?</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/Fiscaal-verdragsbeleid-pensioen-en-soortgelijke/sdA7PaE8x0I/" 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/Fiscaal-verdragsbeleid-pensioen-en-soortgelijke/sdA7PaE8x0I/">Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?</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>
