OrbitaxExemption method to avoid double taxation of employment income determination of denominator in apportionment formula
|Treaty Development|Netherlands-Belgium
The Netherlands Supreme Court gave its decision on 23 September 2005 with respect to the way the amount of relief for the avoidance of double taxation should be calculated in the case of employment income. The case is summarized below.
(a) Facts. The taxpayer, resident in the Netherlands, exercised his employment in the Netherlands and in Belgium. In his 1998 tax return, he claimed relief t…
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