The Resource Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht

Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht

Label
Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht
Title
Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht
Creator
Subject
Language
eng
Summary
This article provides a critical analysis of the most common problems related to the application of the special tax regime for foreign executives. The author examines the main principles of the Belgian system: the legal basis, the general conditions, the declaration requirements and the consequences of the special tax status. In many cases, executives retain the status of non-resident for the purposes of Belgian income taxes, but because of their permanent residence in Belgium they are usually considered to be non-residents in the state of origin. Among others, the article considers issues as: consequences of the status of non-resident on income tax treatment, the place of taxation of employment income, how to cope with the status of "fiscally stateless", the relationship with tax treaties and the anti-abuse measures. In her analysis, the author refers to the similarities and differences with foreign special tax systems
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2018), no. 552; p. 1046-1079
http://library.link/vocab/creatorName
Niesten, H.M.L
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • executive
  • expatriate
  • tax incentive
  • employment income
  • non-resident
  • stateless income
Label
Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht
Instantiates
Publication
Label
Het bijzonder statuut van buitenlands kaderlid na 35 jaar circulaire fiscaal doorgelicht
Publication

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      52.3736660 4.9336932
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