Intra-Firm Transactions – What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

Journal
Wilde, M.F. de
European Union
Bulletin for International Taxation 2011 (Volume 65), No. 12
PriceUSD 45

In this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border taxation of intra-firm transactions.