The Resource De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen

De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen

Label
De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
Title
De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
Creator
Subject
Language
eng
Summary
The article analyses the legal status of a digital services tax (DST) in Belgium. First, it examines the recent proposals for the introduction of a DST in Belgium. Subsequently, it examines initiatives taken at European and UN level as well as measures that other countries have already unilaterally taken or plan to take in this area. It also discusses the plans that are being developed within the framework of the OECD. Finally some specific legal bottlenecks are discussed that prevent the introduction of a DST in the light of differences between European and international principles and call up instruments
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2021), no. 603 ; p. 529-556
http://library.link/vocab/creatorName
  • Peeters, B. (Bruno)
  • Otto, M
  • Geeroms, M
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Dutch
http://library.link/vocab/subjectName
  • European Union
  • OECD
  • UN
  • WTO
  • DST
  • GATS
  • tax treaty
  • fundamental freedoms
  • VAT
  • State aid
Label
De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
Instantiates
Publication
Label
De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
Publication

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