O'Shea, Tom
Sauvage Luxembourg employment income may be taxed in Belgium, says CJEU / by Tom O'Shea .-- , 2019
Resumen.
In this article, the author analyzes the Court of Justice of the European Union's judgment in Sauvage, which addressed the tax treatment of employment income earned in Luxembourg by a Belgian resident that did not relate to days of physical presence in Luxembourg.
TRABAJADORES EXTRANJEROS
RENDIMIENTOS DE TRABAJO
IMPUESTOS
RESIDENCIA FISCAL
BÉLGICA
LUXEMBURGO
Tax Notes International 1048-3306 v. 93, n. 1, January 7, 2019, p. 89-93
Sauvage Luxembourg employment income may be taxed in Belgium, says CJEU / by Tom O'Shea .-- , 2019
Resumen.
In this article, the author analyzes the Court of Justice of the European Union's judgment in Sauvage, which addressed the tax treatment of employment income earned in Luxembourg by a Belgian resident that did not relate to days of physical presence in Luxembourg.
TRABAJADORES EXTRANJEROS
RENDIMIENTOS DE TRABAJO
IMPUESTOS
RESIDENCIA FISCAL
BÉLGICA
LUXEMBURGO
Tax Notes International 1048-3306 v. 93, n. 1, January 7, 2019, p. 89-93