Belgium:taking into account foreign income for the calculation of personal tax deduction
(2014) Tax Treaty Case Law around the Globe 2013 — p. 305-315, published
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- Abstract
- Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, Austria on 23-25 May 2013. The book provide a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 36 most important tax treaty cases that were decided around the world in 2012. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties under different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2013 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
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Citations
Traversa, E., & Zeyen, G. (2014). Belgium:taking into account foreign income for the calculation of personal tax deduction. In Lang, M. et al. (ed.), Tax Treaty Case Law around the Globe 2013 (p. p. 305-315). Linde/IBFD. https://hdl.handle.net/2078.5/25132