The Resource Kroniek : Internationaal belastingrecht 2012
Kroniek : Internationaal belastingrecht 2012
Resource Information
The item Kroniek : Internationaal belastingrecht 2012 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 Kroniek : Internationaal belastingrecht 2012 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
- 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
- Language
- eng
- Label
- Kroniek : Internationaal belastingrecht 2012
- Title
- Kroniek : Internationaal belastingrecht 2012
- 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
- Label
- Kroniek : Internationaal belastingrecht 2012
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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/Kroniek--Internationaal-belastingrecht/UB8pwKL3U6s/" 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/Kroniek--Internationaal-belastingrecht/UB8pwKL3U6s/">Kroniek : Internationaal belastingrecht 2012</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/Kroniek--Internationaal-belastingrecht/UB8pwKL3U6s/" 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/Kroniek--Internationaal-belastingrecht/UB8pwKL3U6s/">Kroniek : Internationaal belastingrecht 2012</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>
