The Resource Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?

Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?

Label
Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?
Title
Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?
Creator
Subject
Summary
In this contribution the author deals with the effects of recent case law of the European Court of Justice (Schumacker and Wielockx cases) on tax treatment of non-resident entrepreneurs compared to entrepreneurs resident in the Netherlands. The author concludes that the latter entrepreneurs are in a disadvantageous position due to several shortcomings in Netherlands income tax law concerning the taxation of non-resident entrepreneurs
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 124 (1995),
http://library.link/vocab/creatorName
Hurk, H.T.P.M. van den
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • non-resident
  • non-discrimination
Label
Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?
Instantiates
Publication
Abbreviated title
WFR
Label
Nieuwe exodus: gaan Nederlandse ondernemenrs massaal over de grens wonen?
Publication
Abbreviated title
WFR

Library Locations

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