The Resource The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization

The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization

Label
The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization
Title
The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization
Creator
Subject
Language
eng
Summary
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Netherlands legislation that governs how taxpayers with a pension or annuity entitlement should be treated in the event of emigration complies with the good faith required to be observed in applying and interpreting treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 9 ; p. 433-438
http://library.link/vocab/creatorName
  • Pötgens, F.P.G
  • Kool, E.M.L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • pension
  • annuity
  • emigration
  • exit tax
  • tax treaty
  • good faith
  • case law
Label
The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization
Instantiates
Publication
Label
The relationship between tax treaties and protective tax assessments issued in respect of pensions and annuities upon emigration : pacta sunt servanda and compartmentalization
Publication

Library Locations

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