Persistent URL of this record https://hdl.handle.net/1887/80616
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- Title pages_Contents_Abbreviations
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- Part I : Chapter 2
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- Part II : Chapter 3
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- Part II : Chapter 4
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- Part II : Chapter 5
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- Part II : Chapter 6
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- Part II : Chapter 7
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- Part II : Chapter 8
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- Part III : Chapter 9
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- Part III : Chapter 10
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- Summary in Dutch
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- Summary in English
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- List of publications_Curriculum Vitae
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- Propositions
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De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers: Een onderzoek naar de Schumacker-rechtspraak van het Hof van Justitie en woonplaatsonafhankelijke belastingheffing naar draagkracht in de Europese Unie.
The research includes, inter alia, a detailed analysis of the Schumacker case law of the European Court of Justice and a proposal for an EU directive that provides for taxation of employees on the basis of ability to pay that is independent of the place of residence (‘residence-independent taxation’).
- All authors
- Schipper, N.P.
- Supervisor
- Douma, S.C.W.; Boer, J.P.
- Committee
- Bender, T.; Cordwener, A.; Kavelaars, P.; Pötgens, F.P.G.
- Qualification
- Doctor (dr.)
- Awarding Institution
- Institute of Tax Law and Economics , Leiden Law School , Leiden University
- Date
- 2019-11-14