The Resource International income allocation under EU tax law : tinker, tailor, soldier, sailor

International income allocation under EU tax law : tinker, tailor, soldier, sailor

Label
International income allocation under EU tax law : tinker, tailor, soldier, sailor
Title
International income allocation under EU tax law : tinker, tailor, soldier, sailor
Creator
Subject
Language
eng
Summary
In this article the author addresses the questions how the recent developments in European tax law are influencing Member States' international allocation rules for business income, and to what extent these developments reflect the idea of source country entitlement
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 2 ; p. 67-74
http://library.link/vocab/creatorName
Smit, D.S. (Daniël)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • ECJ case law
  • allocation of income
  • source principle of taxation
  • allocation of taxing rights
Label
International income allocation under EU tax law : tinker, tailor, soldier, sailor
Instantiates
Publication
Label
International income allocation under EU tax law : tinker, tailor, soldier, sailor
Publication

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