The Resource Pensions : lump sum payment in lieu of pension rights

Pensions : lump sum payment in lieu of pension rights

Label
Pensions : lump sum payment in lieu of pension rights
Title
Pensions : lump sum payment in lieu of pension rights
Subject
Summary
In this case the issue was whether the lump sum payment a resident of Belgium received in lieu of an annual pension was subject to Belgian income tax in conformity with Art. 18 of the treaty between Belgium and the Netherlands, and, if so, whether it should be classified as ?earned income?
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • pension
  • lump-sum payment
Label
Pensions : lump sum payment in lieu of pension rights
Instantiates
Publication
Label
Pensions : lump sum payment in lieu of pension rights
Publication

Library Locations

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