The Resource Net wealth tax : relief for the avoidance of double taxation

Net wealth tax : relief for the avoidance of double taxation

Label
Net wealth tax : relief for the avoidance of double taxation
Title
Net wealth tax : relief for the avoidance of double taxation
Subject
Language
eng
Summary
In three cases, the Supreme Court considered the Dutch net wealth tax liability of Dutch residents who owned real estate in a foreign country, and, in each case, the Court ruled that the gross value of foreign-situs real property should be used in granting relief from double net wealth taxation in the Netherlands. This note discusses these cases
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1983),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • net worth tax
  • immovable property
  • double taxation relief
  • mortgage
Label
Net wealth tax : relief for the avoidance of double taxation
Instantiates
Publication
Label
Net wealth tax : relief for the avoidance of double taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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