The Resource Schumacker en (persoonlijke verplichtingen) rente
Schumacker en (persoonlijke verplichtingen) rente
Resource Information
The item Schumacker en (persoonlijke verplichtingen) rente represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Schumacker en (persoonlijke verplichtingen) rente represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Schumacker and personal obligation interest. On 31 December 1998 the Tax Court in The Hague ruled that in some situations non-residents are allowed to deduct personal obligation interest from their Netherlands income. This interest is paid on loans, which have no connection with a particular source of income. The Tax Court referred to the Schumacker case
- Label
- Schumacker en (persoonlijke verplichtingen) rente
- Title
- Schumacker en (persoonlijke verplichtingen) rente
- Summary
- Schumacker and personal obligation interest. On 31 December 1998 the Tax Court in The Hague ruled that in some situations non-residents are allowed to deduct personal obligation interest from their Netherlands income. This interest is paid on loans, which have no connection with a particular source of income. The Tax Court referred to the Schumacker case
- Citation source
- In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 128 (1999),
- http://library.link/vocab/creatorName
- Immerseel, S.F. van
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- case law
- non-discrimination
- interest deduction
- Schumacker case
- Label
- Schumacker en (persoonlijke verplichtingen) rente
- Abbreviated title
- WFR
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Schumacker-en-persoonlijke-verplichtingen/l31zIJy5CS8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Schumacker-en-persoonlijke-verplichtingen/l31zIJy5CS8/">Schumacker en (persoonlijke verplichtingen) rente</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Schumacker-en-persoonlijke-verplichtingen/l31zIJy5CS8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Schumacker-en-persoonlijke-verplichtingen/l31zIJy5CS8/">Schumacker en (persoonlijke verplichtingen) rente</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>