The Resource Kroniek : Internationaal belastingrecht 2011

Kroniek : Internationaal belastingrecht 2011

Label
Kroniek : Internationaal belastingrecht 2011
Title
Kroniek : Internationaal belastingrecht 2011
Creator
Subject
Language
eng
Summary
This article discusses the most important cases from Belgian and European courts and concerning Belgian tax treaties in 2011, in particular art. 4 - residence, art. 5 permanent establishment, art. 14 - independent personal services, art. 17 - entertainers and sportsmen, art. 18 - pensions, art. 19 - government services, art. 21 - other income, art. 23 - elimination of double taxation
Citation source
In: Tijdschrift voor Rechtspersoon en Vennootschap. - Kalmthout. - (2012), no. 2 ; p. 105-129
http://library.link/vocab/creatorName
  • De Broe, L
  • Van Bortel, D
  • Murre, D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax
  • tax treaty
  • residence
  • PE
  • independent personal services
  • sportsmen
  • pension
  • public sector
  • other income
  • double taxation relief
Label
Kroniek : Internationaal belastingrecht 2011
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2011
Publication

Library Locations

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