The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties

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Persistent URL (handle)

@article{108848c559c346999b4dd932967847ce,

title = "The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties",

author = "F.P.G. Potgens",

year = "2014",

language = "English",

volume = "54",

pages = "143--150",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "4",

}