The Resource A proposal for a simpler, fairer EU withholding tax
A proposal for a simpler, fairer EU withholding tax
Resource Information
The item A proposal for a simpler, fairer EU withholding tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A proposal for a simpler, fairer EU withholding tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author proposes a simple withholding tax system that would comply with the EU Interest and Royalties Directive to prevent double taxation as well as non-taxation
- Language
- eng
- Label
- A proposal for a simpler, fairer EU withholding tax
- Title
- A proposal for a simpler, fairer EU withholding tax
- Language
- eng
- Summary
- In this article, the author proposes a simple withholding tax system that would comply with the EU Interest and Royalties Directive to prevent double taxation as well as non-taxation
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 10 ; p. 1115-1117
- http://library.link/vocab/creatorName
- Jarass, L.J
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- withholding tax
- double taxation
- double non-taxation
- interest
- licensing
- tax relief
- tax treaty
- Interest and Royalties Directive
- harmonization of tax
- Label
- A proposal for a simpler, fairer EU withholding tax
- Label
- A proposal for a simpler, fairer EU withholding tax
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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/portal/A-proposal-for-a-simpler-fairer-EU-withholding/MW0YOxNuuq8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-proposal-for-a-simpler-fairer-EU-withholding/MW0YOxNuuq8/">A proposal for a simpler, fairer EU withholding tax</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/A-proposal-for-a-simpler-fairer-EU-withholding/MW0YOxNuuq8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-proposal-for-a-simpler-fairer-EU-withholding/MW0YOxNuuq8/">A proposal for a simpler, fairer EU withholding tax</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>