Sauvage Luxembourg employment income may be taxed in Belgium, says CJEU by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2019Subject(s): TRABAJADORES EXTRANJEROS | RENDIMIENTOS DE TRABAJO | IMPUESTOS | RESIDENCIA FISCAL | BÉLGICA | LUXEMBURGO
In:
Tax Notes International v. 93, n. 1, January 7, 2019, p. 89-93Summary: 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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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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