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 for similar tax treatment to residents.
This requirement to treat a non-resident in a similar way to a resident arises when the non-resident has exercised...
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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
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 for similar tax treatment to residents.
This requirement to treat a non-resident in a similar way to a resident arises when the non-resident has exercised...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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