The methods to avoid double taxation in the light of the EC Treaty
Resource Information
The work The methods to avoid double taxation in the light of the EC Treaty 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.
The Resource
The methods to avoid double taxation in the light of the EC Treaty
Resource Information
The work The methods to avoid double taxation in the light of the EC Treaty 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
- The methods to avoid double taxation in the light of the EC Treaty
- Language
- eng
- Summary
- This paper examines which effects the exemption method, respectively the credit method have on the taxpayer's situation in the source state and his situation in the residence state, especially concerning the questions of capital import neutrality and capital export neutrality. These questions are raised in the light of the EC freedoms and in the light of the state aid rules of Art. 87 EC Treaty
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 399-417
- Geographic coverage
-
- International
- European Union
- Language note
- English
Context
Context of The methods to avoid double taxation in the light of the EC TreatyWork of
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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/resource/LwBP1Lm12R8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/LwBP1Lm12R8/">The methods to avoid double taxation in the light of the EC Treaty</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>
