What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

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Abstract

In this article, the author seeks to illustrate, through examples dealing with cross-border business losses, what the result would be if Member States were to subject non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption method.
Original languageEnglish
JournalBulletin for International Taxation
Volume65
Issue number6
Publication statusPublished - 2011

Research programs

  • SAI 2007-05 FA

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