The Resource Kroniek : Internationaal belastingrecht 2007-2008

Kroniek : Internationaal belastingrecht 2007-2008

Label
Kroniek : Internationaal belastingrecht 2007-2008
Title
Kroniek : Internationaal belastingrecht 2007-2008
Creator
Subject
Language
eng
Summary
This article discusses the most important cases from Belgian and European courts and concerning Belgian tax treaties in 2007 and 2008, in particular art. - 5 permanent establishment, art. 10 - dividends, art. 15 - dependent personal services, art. 16 - directors' fees, art. 17 - entertainers and sportsmen, art. 18 - pensions, art. 19 - government services, art. 23 - elimination of double taxation, art. 24 - non-discrimination, and art. 26 - exchange of information
Citation source
In: Tijdschrift voor Rechtspersoon en Vennootschap. - Kalmthout. - (2009), no. 2 ; p. 115-155
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax
  • tax treaty
  • PE
  • dividend
  • dependent personal services
  • directors' fees
  • sportsmen
  • pension
  • public sector
  • double taxation relief
  • exchange of information
Label
Kroniek : Internationaal belastingrecht 2007-2008
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2007-2008
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...