The Resource Pensions : lump sum payment in lieu of pension rights
Pensions : lump sum payment in lieu of pension rights
Resource Information
The item Pensions : lump sum payment in lieu of pension rights 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 Pensions : lump sum payment in lieu of pension rights 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 case the issue was whether the lump sum payment a resident of Belgium received in lieu of an annual pension was subject to Belgian income tax in conformity with Art. 18 of the treaty between Belgium and the Netherlands, and, if so, whether it should be classified as ?earned income?
- Label
- Pensions : lump sum payment in lieu of pension rights
- Title
- Pensions : lump sum payment in lieu of pension rights
- Summary
- In this case the issue was whether the lump sum payment a resident of Belgium received in lieu of an annual pension was subject to Belgian income tax in conformity with Art. 18 of the treaty between Belgium and the Netherlands, and, if so, whether it should be classified as ?earned income?
- Citation source
- In: European taxation. - Amsterdam. - Vol. 26 (1986),
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- tax treaty
- pension
- lump-sum payment
- Label
- Pensions : lump sum payment in lieu of pension rights
- Label
- Pensions : lump sum payment in lieu of pension rights
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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/Pensions--lump-sum-payment-in-lieu-of-pension/yHZlNwdm2g8/" 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/Pensions--lump-sum-payment-in-lieu-of-pension/yHZlNwdm2g8/">Pensions : lump sum payment in lieu of pension rights</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/Pensions--lump-sum-payment-in-lieu-of-pension/yHZlNwdm2g8/" 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/Pensions--lump-sum-payment-in-lieu-of-pension/yHZlNwdm2g8/">Pensions : lump sum payment in lieu of pension rights</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>
