The Resource The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments

The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments

Label
The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
Title
The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
Creator
Subject
Language
eng
Summary
The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal services) of the former Germany-Netherlands Income Tax Treaty (1959), severance payments should be allocated according to the Court's previous case law. Any conflicting result that may be arrived at by the competent authorities of the two contracting states under a mutual agreement procedure (under article 25(2) of the Treaty) must not be allowed to disadvantage the relevant taxpayer
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 11 ; p. 526-530
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
  • MAP
  • allocation of income
  • severance payment
  • tax treaty
  • case law
Label
The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
Instantiates
Publication
Label
The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
Publication

Library Locations

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