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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.
SCIMA record nr: 213517
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