The Resource Kroniek : Internationaal belastingrecht 2012

Kroniek : Internationaal belastingrecht 2012

Label
Kroniek : Internationaal belastingrecht 2012
Title
Kroniek : Internationaal belastingrecht 2012
Creator
Subject
Language
eng
Summary
This article discusses the most important cases from Belgian and European courts and concerning Belgian tax treaties in 2012, in particular art. 4 - residence, art. 5 permanent establishment, art. 7 - business profits, art. 15 - dependent personal services, art. 17 - entertainers and sportsmen, art. 19 - government services, art. 22 - capital, 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. - (2013), no. 3 ; p. 233-256
http://library.link/vocab/creatorName
  • De Broe, L
  • Van Bortel, D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax
  • tax treaty
  • residence
  • PE
  • business profits
  • dependent personal services
  • entertainer
  • sportsmen
  • public sector
  • capital tax
  • double taxation relief
  • non-discrimination
  • exchange of information
Label
Kroniek : Internationaal belastingrecht 2012
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2012
Publication

Library Locations

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