The Resource Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty

Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty

Label
Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty
Title
Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty
Creator
Subject
Summary
In a recent Supreme Administrative Court case, an administrative ruling was used to place a condition upon a certain withholding tax exemption found in the France-USA tax treaty. This note analyses the case and the rationale behind it
Citation source
In: European taxation. - Amsterdam. - Vol. 28 (1988),
http://library.link/vocab/creatorName
Verjans, P
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • tax treaty
  • case law
Label
Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty
Instantiates
Publication
Label
Royalties : administrative ruling no legal ground for conditioning tax exemption in treaty
Publication

Library Locations

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