Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
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The work Double taxation relief under the Netherlands-France tax treaty : per country method or overall method represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
Resource Information
The work Double taxation relief under the Netherlands-France tax treaty : per country method or overall method represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
- Summary
- The main issue in this case was whether under Art. 24(A)2 of the Netherlands-France tax treaty, the overall method or the per country method should be applied for determining the amount eligible for relief. The second issue was how to calculate the amount eligible for relief that might be carried over from the previous year. According to the Court the per country method was to be applied
- Citation source
- In: European taxation. - Amsterdam. - Vol. 26 (1986),
- Geographic coverage
- European Union
- Language note
- English
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