haku: @journal_id 523 / yhteensä: 381
viite: 131 / 381
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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