Progressive taxation of non-residents and intra-EC allocation of personal tax allowances : why Schumacker, Asscher, Gilly and Gschwind do not suffice

Progressive taxation of non-residents and intra-EC allocation of personal tax allowances : why Schumacker, Asscher, Gilly and Gschwind do not suffice

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Article

Wattel, Peter

Published in: European taxation 40 (2000) : 6, s. 210-223. -

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Language

English

Classification

ekl 22

Subjects

Euroopan unioni → veropolitiikka

työskentely ulkomailla → EU-maat

verotus → EU-maat

Additional Information

Peter J. Wattel