The Resource Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?

Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?

Label
Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
Title
Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
Creator
Subject
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?
Instantiates
Publication
Label
Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
Publication

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      52.3736660 4.9336932
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