European Union: Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice

• Autores: Peter Wattel
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 6, 2000, págs. 210-223
• Idioma: inglés
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• Resumen

  • The author argues that the disadvantageous effect of the internationally accepted pro rata parte method of calculation of the home state tax attributable to foreign-source income is a clear tax impediment to the free movement of persons. In his opinion, this impediment should be removed, not by the home state, but by the host state.