The Resource Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
Resource Information
The item Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2) 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 Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2) 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
- Description of the conditions under which a maintenance payment from a resident to a non-resident taxpayer is tax deductible. Furthermore, the application of tax for non-resident taxpayers to the beneficiary is explained. In addition, it is described whether Belgium can maintain its tax claim on the non-residents under tax treaties and the tax position of a Belgian beneficiary of maintenance payments and the application of the other income article under Belgian tax treaties. Finally, explains whether maintenance payments between non-residents can result in tax consequences in Belgium
- Language
- eng
- Label
- Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
- Title
- Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
- Language
- eng
- Summary
- Description of the conditions under which a maintenance payment from a resident to a non-resident taxpayer is tax deductible. Furthermore, the application of tax for non-resident taxpayers to the beneficiary is explained. In addition, it is described whether Belgium can maintain its tax claim on the non-residents under tax treaties and the tax position of a Belgian beneficiary of maintenance payments and the application of the other income article under Belgian tax treaties. Finally, explains whether maintenance payments between non-residents can result in tax consequences in Belgium
- Citation source
- In: Algemeen fiscaal tijdschrift. - Diegem. - Vol. 54 (2003),
- http://library.link/vocab/creatorName
- Jansen, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- maintenance expenses
- residence
- Label
- Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
- Label
- Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)
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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/Onderhoudsuitkeringen-in-een-internationale/kzztpHhpoaI/" 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/Onderhoudsuitkeringen-in-een-internationale/kzztpHhpoaI/">Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)</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/Onderhoudsuitkeringen-in-een-internationale/kzztpHhpoaI/" 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/Onderhoudsuitkeringen-in-een-internationale/kzztpHhpoaI/">Onderhoudsuitkeringen in een internationale context : wegwijs doorheen het fiscale kluwen (deel 2)</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>