Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
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The work Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie 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
Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
Resource Information
The work Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie 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
- Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie
- Language
- eng
- Summary
- Analysis of the Netherlands levy rebate system's tenability with EU law in case of cross-border employment situations. A distinction is made between the tax and social security parts of the rebate in various situations. A description is given of a non-resident taxpayer not using the option to be taxed as a resident taxpayer, a non-resident with employment income in the Netherlands, a non-resident with income from a substantial shareholding and/or income from savings and investments and foreign employment income. The last part describes the situation of a resident taxpayer employed in a foreign country, and a non-resident only deriving income from a substantial shareholding and/or income from savings and investments in the Netherlands
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
Context
Context of Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese UnieWork 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/T_iqXVq8Bsk/" 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/T_iqXVq8Bsk/">Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie</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>
