search query: @indexterm NATO / total: 33
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Author: | Betten, R. |
Title: | Non-absolute effect of tax treaties and the application of the NATO status treaty |
Journal: | European Taxation
1995 : AUG, VOL. 35:8, p. 261-266 |
Index terms: | NETHERLANDS INCOME TAX NATO |
Language: | eng |
Abstract: | The cases discussed in this note deal with the Netherlands income tax treatment of members of the NATO Forces who are seconded by their original state of residence. In two cases this issue is whether NATO officials who are seconded by the Netherlands to Germany are (in effect) entitled to increased tax-free amounts in relation to the tax status of their spouses. In the other case the issue is whether a NATO official who is seconded from the United Kingdom to the Netherlands may for Netherlands income tax purposes transfer his tax-free amount to his spouse. In deciding these cases the Supreme Court had to consider the combined effect of the NATO Status Treaty and the Protocol to it, Netherlands tax treaties and Netherlands domestic income tax law. |
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