haku: @journal_id 523 / yhteensä: 381
viite: 118 / 381
| Tekijä: | Boon, R. |
| Otsikko: | To withhold or not to withhold, that is the question |
| Lehti: | European Taxation
1994 : VOL. 34:9, p. 290-295 |
| Asiasana: | EUROPEAN COMMUNITY TAXATION RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | The completion of the Single Market with respect to direct taxes has just begun. This was the main conclusion of a symposium organized by the Confederation Fiscale Europeenne in Brussels. The issues discussed at the symposium included the unresolved problems relating to withholding taxes, non-discrimination and the need for uniformity in the use of the terms "avoidance", "evasion" and "tax planning". It discusses the question whether to withhold or not to withhold. |
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