| 000 | 01093nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c139972 _d139972 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711132055.0 | ||
| 007 | ta | ||
| 008 | 190220t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
|
| 245 | 0 |
_aSauvage _bLuxembourg employment income may be taxed in Belgium, says CJEU _c by Tom O'Shea |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948584 _aTRABAJADORES EXTRANJEROS |
|
| 650 | 4 |
_948256 _aRENDIMIENTOS DE TRABAJO |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 650 | 4 |
_932312 _aBÉLGICA |
|
| 650 | 4 |
_947658 _aLUXEMBURGO |
|
| 773 | 0 |
_9159328 _oOP 138-B/2019/93/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 1, January 7, 2019, p. 89-93 |
|
| 942 | _cART | ||