The Resource The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties

The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties

Label
The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties
Title
The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties
Creator
Subject
Language
eng
Summary
This article examines the quasi-final tax (quasi-payroll tax) imposed on excessive severance payments by the Netherlands, which was included in article 32bb of the Netherlands Wage Tax Act as of 1 January 2009, and its relationship with Netherlands tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Pötgens, F.P.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • payroll tax
  • severance payment
  • wage tax
  • tax treaty
  • double taxation relief
Label
The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties
Instantiates
Publication
Label
The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties
Publication

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