The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
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The work The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments 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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The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
Resource Information
The work The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments 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 status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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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/QSBPKVyZPKQ/" 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/QSBPKVyZPKQ/">The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments</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>
