The Resource Nederduitse ontslagvergoedingen

Nederduitse ontslagvergoedingen

Label
Nederduitse ontslagvergoedingen
Title
Nederduitse ontslagvergoedingen
Creator
Subject
Language
eng
Summary
The author considers the treatment of severance pay of employees who have worked across borders in the Netherlands or Germany. He discusses the new tax treaty between the Netherlands and Germany which became effective on 1 January 2016, the revised commentary to Article 15 of the OECD Model Convention on cross-border severance payments and Decree IFZ2007/754M of 14 November 2007. The author notes that notwithstanding the new treaty and the modified OECD commentary, it may still occur that severance payments are taxed twice or not at all after 1 January 2016
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
http://library.link/vocab/creatorName
Schendel, T.J.M. van
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • severance payment
  • double taxation
  • double non-taxation
Label
Nederduitse ontslagvergoedingen
Publication

Library Locations

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