Reference : Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) o...
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/35252
Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of the OECD Model
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Mar-2018
Tax Treaty Case Law Around the Globe 2017
Lang, Michael
Rust, Alexander
Owens, Jeffrey
Pistone, Pasquale
Schuch, Josef
Staringer, Claus
Storck, Alfred
Essers, Peter
Kemmeren, Eric
Smit, Daniel
Linde / IBFD
Series on International Tax Law, Volume 108
271-278
Yes
9783707337884
9783709409107
Vienna / Amsterdam
Austria / Netherlands
[en] Tax treaties ; individual taxation ; manager's liability
[en] The case discussed in this note concerns an issue arising before the Cour administrative on the taxation of flight personnel of a Belgian airline. The individuals resided in Belgium, France, Germany, and the Netherlands, respectively, and where employed by a company in Luxembourg. Although the substantive issue discussed in the judgment is quite straightforward, interesting procedural questions arise from the rather unusual circumstance that the case was not brought to the courts by the former managing director of the company, who had been charged for the unremitted withholding tax under a joint liability rule. One of the crucial questions the court had to address in its judgment was whether the managing director could (still) rely on the limitation of tax jurisdiction following from the tax treaty.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/35252

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