The Resource De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
Resource Information
The item De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
- Title
- De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
- 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
- Label
- De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-voorgestelde-digitaledienstenbelasting/NiSq-DUFu1k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-voorgestelde-digitaledienstenbelasting/NiSq-DUFu1k/">De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-voorgestelde-digitaledienstenbelasting/NiSq-DUFu1k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-voorgestelde-digitaledienstenbelasting/NiSq-DUFu1k/">De (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
