European Union-Netherlands - Renneberg: Is Mortgage Interest Paid on an Owner-Occupied Dwelling in Belgium Deductible from Netherlands-Source Employment Income? This case has been referred to the European Court of Justice. Accordingly, the authors consider the facts and the dispute, the Netherlands Supreme Court's decision, the Netherlands characterization of Mr Renneberg as a limited resident ...

European Union - Derouin: Tax Treaties and Regulation No. 1408-71 — Double or Nothing? This article considers the European Court of Justice decision of 3 April 2008 in Derouin, with emphasis on the importance of the ruling for social security contributions, the 1968 France-UK tax treaty (the Treaty) and Regulation No. 1408-71 (the Regulation). In this respect, it should be noted that the Treaty ...

Pölgens, Frank P.G., (2009)

INTERNATIONAL - ARTICLE 15(2)(B) OF THE OECD MODEL: PROBLEMS ARISING FROM THE RESIDENCE REQUIREMENT FOR CERTAIN TYPES OF EMPLOYERS - The author analyses on a case-by-case basis the problems that can arise with respect to Art. 15(2)(b) of the OECD Model if the employer is a tax-exempt entity, a fiscally transparent partnership or a dual resident company.

Pötgens, Frank P.G., (2002)

ARTICLES - INTERNATIONAL: - THE "CLOSED SYSTEM" OF THE PROVISIONS ON INCOME FROM EMPLOYMENT IN THE OECD MODEL - In this article the author discusses the closed system represented by Article 15 et seq. of the OECD Model and the interrelationship of the tax treaty provisions covering income from employment.

Pötgens, Frank P.G., (2001)