Netherlands Court of Appeals Decides against Taxpayer in a Triangular Case Involving the Taxation of Ship Employment Income

Journal
Mooij, H.
Belgium; Netherlands; Nigeria
Bulletin for International Taxation 2012 (Volume 66), No. 3
PriceUSD 45

The Netherlands Court of Appeals of 's-Hertogenbosch in 2009 held against an individual taxpayer in a triangular case involving the taxation of ship employment income and the Belgium-Netherlands Income and Capital Tax Treaty (2001) and the Belgium-Nigeria Income Tax Treaty (1989).