Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment
Continuing our series on EC tax law Tom O'Shea Lecturer in Tax Law Centre for Commercial Studies Queen Mary University of London discusses the right of non-residents to equal treatment
Sometimes in an EU setting the taxation of non-residents enters the world of 'virtual residents' because an examination of the jurisprudence of the ECJ reveals that a non-resident is often seen as a 'virtual' resident of a particular EU Member State. This means that certain non-residents find themselves in a comparable situation to residents of that Member State and accordingly qualify in that Member State...
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Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment
Continuing our series on EC tax law Tom O'Shea Lecturer in Tax Law Centre for Commercial Studies Queen Mary University of London discusses the right of non-residents to equal treatment
Sometimes in an EU setting the taxation of non-residents enters the world of 'virtual residents' because an examination of the jurisprudence of the ECJ reveals that a non-resident is often seen as a 'virtual' resident of a particular EU Member State. This means that certain non-residents find themselves in a comparable situation to residents of that Member State and accordingly qualify in that Member State...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
