The Resource Salary split : mise au point

Salary split : mise au point

Label
Salary split : mise au point
Title
Salary split : mise au point
Creator
Subject
Language
eng
Summary
Analysis of main mechanisms of a salary split, with emphasis on the 183 days rule; the allocation of employment income between Member States and the elimination of double taxation. The second part comments on the OECD report on the taxation of stock options, the Belgian application of Art. 15 of tax treaties on stock options and practical solutions to avoid double taxation
Citation source
In: Revue générale de fiscalité. - Waterloo. - Vol. 38 (2007),
http://library.link/vocab/creatorName
  • Lamy, L
  • Jacquet, F
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • salary split
  • avoidance of double taxation
  • stock option
  • 183 days rule
Label
Salary split : mise au point
Publication

Library Locations

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