The Resource Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom

Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom

Label
Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom
Title
Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom
Subject
Language
eng
Summary
In judgment No. 18,010 of 26 January 1977 the Supreme Court of the Netherlands decided that, under the Netherlands-United Kingdom tax treaty, pensions received from one of the contracting countries by a resident of the other country are subject to tax in the latter country only, whether or not remitted there
Citation source
In: European taxation. - Amsterdam. - Vol. 17 (1977),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • pension
  • remittance basis
Label
Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom
Instantiates
Publication
Label
Netherlands-United Kingdom tax treaty : U.K. remittance basis does not affect Dutch exemption of pension paid to resident of the United Kingdom
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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