The Resource Kroniek internationaal en Europees belastingrecht 2016

Kroniek internationaal en Europees belastingrecht 2016

Label
Kroniek internationaal en Europees belastingrecht 2016
Title
Kroniek internationaal en Europees belastingrecht 2016
Creator
Subject
Language
eng
Summary
This article discusses relevant Belgian and European case law on international and European taxation in the field of income tax in 2016. The first part deals with Belgian cases on tax treaties, in particular art. 4 - residence, art. 6 - income from immovable property, art. 10 - dividends, art. 14 - independant personal services, art. 15 - dependant personal services, art. 18 - pension, art. 19 - government services, art. 20 - teachers and students, art. 23 - elimination of double taxation, and art. 25 - mutual agreement procedure. The second part deals with European tax law
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 68 (2017), no. 8-9 ; p. 5-32
http://library.link/vocab/creatorName
  • De Broe, L
  • Beckers, D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax law
  • tax treaty
  • treaty interpretation
  • ECJ case law
Label
Kroniek internationaal en Europees belastingrecht 2016
Instantiates
Publication
Label
Kroniek internationaal en Europees belastingrecht 2016
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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