The Resource L'exemption conventionnelle : assiette, base ou calcul de l'impôt?

L'exemption conventionnelle : assiette, base ou calcul de l'impôt?

Label
L'exemption conventionnelle : assiette, base ou calcul de l'impôt?
Title
L'exemption conventionnelle : assiette, base ou calcul de l'impôt?
Creator
Subject
Language
eng
Summary
Comments on a decision of the Administrative Court of Luxembourg of 19 January 2005 on cross-border loss compensation under the Luxembourg-Germany tax treaty. The last parts focus on the distinction between the taxation of worldwide income and the territoriality principle and the application of the methods for the avoidance of double taxation
Citation source
In: Revue générale de fiscalité. - Bruxelles. - Vol. 36 (2005),
http://library.link/vocab/creatorName
Richelle, I
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • cross-border loss relief
  • worldwide income
  • territoriality
  • avoidance of double taxation
Label
L'exemption conventionnelle : assiette, base ou calcul de l'impôt?
Instantiates
Publication
Label
L'exemption conventionnelle : assiette, base ou calcul de l'impôt?
Publication

Library Locations

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