Sauvage Luxembourg employment income may be taxed in Belgium, says CJEU by Tom O'Shea
By: O'Shea, Tom
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2019/93/1-3 (Browse shelf) | Available | OP 138-Bis/2019/93/1-3 |
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.
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