| Authors |
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| Publication date |
2018
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| Host editors |
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| Book title |
Single Taxation?
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| ISBN |
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| ISBN (electronic) |
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9789087224899
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9789087224905
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| Pages (from-to) |
149-180
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| Publisher |
Amsterdam: IBFD
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| Organisations |
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Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
If there is such a thing as a single taxation principle in international tax law, it seems intuitively correct that taxpayers must have a right to double tax relief (DTR) in every instance in which they are subject to double taxation. Looking at the issue from the opposite angle, one could maybe argue that being able to support the right to DTR demonstrates the existence of the single taxation principle. This chapter therefore explores the possible foundations of the right to DTR and discusses the implications of its findings for the debate on single taxation.
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| Document type |
Conference contribution
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| Note |
In Part 2: Do Taxpayers have a Right to Effective Double Tax Relief?
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| Language |
English
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| Related publication |
Single Taxation?
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| Other links |
https://www.ibfd.org/IBFD-Products/Single-Taxation
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