haku: @author Weizman, L. / yhteensä: 1
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| Tekijä: | Weizman, L. |
| Otsikko: | Visiting Academics |
| Lehti: | European Taxation
1994 : VOL. 34:5, p. 152-155 |
| Asiasana: | DENMARK LAW PAY |
| Kieli: | eng |
| Tiivistelmä: | A number of Denmark's tax treaties contain special provisions regarding visiting academics. On 26 January 1994 the Danish Supreme Court decided a case on the visiting academic provision in the tax treaty with the United States. The issues were whether such a provision is applicable to a taxpayer who moves to a Contracting State from a third country and whether US tax liability based solely on citizenship satisfies the requirement of full tax liability in the country which the academic temporarily leaves. |
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