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The Resource Résidence fiscale et fiscalité Belge des non-résidents

Résidence fiscale et fiscalité Belge des non-résidents

Label
Résidence fiscale et fiscalité Belge des non-résidents
Title
Résidence fiscale et fiscalité Belge des non-résidents
Creator
Subject
Language
  • fre
  • eng
Summary
The book deals with the concept of tax residence. The author analyses the current activities conducted by the OECD and the European Commission in the field of direct taxation of non-residents (international treaties, transfer pricing, report on tax erosion), and explains the tension in balance between tax liability and the taxpayers' need for legal certainty. Through the study of the case law of the Court of Justice of the European Union concerning the protection of European fundamental freedoms, the author identifies the areas of evolution of direct taxes. Furthermore, the book analyses the current regime for determining taxable income of non-resident individuals and companies in Belgian and international context
http://library.link/vocab/creatorName
Pieron, A
Geographic coverage
International
Index
no index present
Language note
French
Literary form
non fiction
Series statement
Bibliothèque fiscale de la Solvay Brussels School of Economics and Management
http://library.link/vocab/subjectName
  • residence
  • non-resident
  • income tax
  • case law
  • hybrid entity
  • tax planning
  • non-discrimination
Label
Résidence fiscale et fiscalité Belge des non-résidents
Instantiates
Publication
Extent
287 p.
Isbn
9782804464608
Issn
1783-5666
Note
20150112
Label
Résidence fiscale et fiscalité Belge des non-résidents
Publication
Extent
287 p.
Isbn
9782804464608
Issn
1783-5666
Note
20150112

Library Locations

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