The Resource Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice

Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice

Label
Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice
Title
Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice
Creator
Subject
Language
eng
Summary
The author argues that the disadvantageous effect of the internationally accepted pro rata parte method of calculation of the home state tax attributable to foreign-source income is a clear tax impediment to the free movement of persons. In his opinion, this impediment should be removed, not by the home state, but by the host state
Citation source
In: European taxation. - Amsterdam. - Vol. 40 (2000),
http://library.link/vocab/creatorName
Wattel, P.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • fundamental freedoms
  • ECJ case law
  • home state taxation
Label
Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice
Instantiates
Publication
Label
Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice
Publication

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