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Application of tax treaties to items of income that are covered by more than one distributive provision

Raad, Kees van - In: A vision of taxes within and outside European borders : …, (pp. 729-736). 2008

Persistent link: https://www.econbiz.de/10014561304

The 1996 United States model income tax convention : analysis, commentary and comparison

Doernberg, Richard L.; Raad, Cornelis van - 1997

Persistent link: https://www.econbiz.de/10000618017

Non-residents : personal allowances, deduction of personal expenses and tax rates

Raad, Cornelis van - In: World tax journal : WTJ 2 (2010) 2, pp. 154-161

Persistent link: https://www.econbiz.de/10003979851

Model income tax treaties : a comparative presentation of the texts of the model double taxation conventions on income and capital of the OECD (1963 and 1977), United Nations (1980...

Raad, Cornelis van (contributor) - 1983

Persistent link: https://www.econbiz.de/10000322729

Non-Residents - Personal Allowances, Deduction of Personal Expenses and Tax Rates

van Raad, Kees - 2023

This contribution deals with the question whether - from the perspective of cross-border neutrality - tax reductions for personal circumstances should be applied only by the country of residence, or whether they should also be granted by the source country, and, if so, how such tax reductions...

Persistent link: https://www.econbiz.de/10014263801