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Author: | Wattel, P.J. |
Title: | Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: Why Schumacker, Asscher, Gilly and Gschwind do not suffice |
Journal: | European Taxation
2000 : JUN, VOL. 40:6, p. 210-223 |
Index terms: | Taxation Legislation European Union |
Language: | eng |
Abstract: | This article deals with taxation related with EU member states and tax treaties of European Union. There is information on the case of the Netherlands. |
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