The Resource Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie

Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie

Label
Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
Title
Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
Creator
Subject
Language
eng
Summary
Analysis of the Netherlands levy rebate system's tenability with EU law in case of cross-border employment situations. A distinction is made between the tax and social security parts of the rebate in various situations. A description is given of a non-resident taxpayer not using the option to be taxed as a resident taxpayer, a non-resident with employment income in the Netherlands, a non-resident with income from a substantial shareholding and/or income from savings and investments and foreign employment income. The last part describes the situation of a resident taxpayer employed in a foreign country, and a non-resident only deriving income from a substantial shareholding and/or income from savings and investments in the Netherlands
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),
http://library.link/vocab/creatorName
Herpen, A. van
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • working abroad
  • cross-border worker
  • non-resident alien
  • foreign employment
  • non-resident
  • savings
Label
Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
Instantiates
Publication
Label
Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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