Hinnekens, L
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The person Hinnekens, L represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Hinnekens, L
Resource Information
The person Hinnekens, L represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Hinnekens, L
66 Items by the Person Hinnekens, L
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- When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
- AMID: the wrong bridge or a bridge too far? : an analysis of a recent decision of the European Court of Justice
- An updated overview of the European VAT rules concerning electronic commerce
- BTW of nieuwsoortige belastingheffing in de digitale economie?
- Basis and scope of public interest justification of national tax measures infringing fundamental Treaty freedoms
- Belgian Tax Administration adopts aggressive approach to transfer pricing
- Belgian co-ordination, distribution and special service centres: non-garden varieties of arm's-length transfer pricing and European arbitration
- Bouwplaats als vaste inrichting
- Compatibility of bilateral tax treaties with European Community Law - application of the rules
- Compatibility of bilateral tax treaties with European Community Law : the rules
- De 183-dagenregeling
- De coördinatiecentra na de Wet van 4 augustus 1986
- De fiscale problematiek van cross border leasing
- De hervorming van de niet-verblijfhoudensbelasting
- De relatie- en interpretatieproblematiek van onze dubbelbelastingverdragen
- De territorialiteit van de Belgische belastingen in het algemeen en op de inkomsten in het bijzonder
- De territorialiteit van de inkomstenbelasting op nieuwe wegen en grondslagen
- Different interpretations of the European Tax Arbitration Convention
- Electronic commerce and international taxation
- European Arbitration Convention : thoughts on its principles, procedures and first experience
- European Court challenges flat rate withholding taxation of non-resident artist : comment on the Gerritse decision
- Europese Unie en directe belastingen
- Fiscaal recht in de Europese Unie : een schets van het institutioneelrechtelijk kader
- Fiscale executiejurisdictie begrip en beginsel in evolutie
- Uncertainties in the interpretation of the general anti- avoidance statute
- VAT Directive on electronic services - some open questions
- Het protocol tot wijziging en aanvulling van het dubbelbelastingverdrag tussen België en de V.S.A
- Het rijksinwonerschap "op zijn belgisch"
- Implications of e-commerce for source taxation and in particular for the paradigms of permanent establishment and arm's length profit attribution
- Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community
- International aspects of taxation of executive remuneration
- International tax planning and electronic commerce
- Is belastingdiscriminatie in de E.E.G. geoorloofd omwille van de coherentie van het nationaal belastingstelsel ?
- La problématique fiscale du crédit-bail transfrontalier
- La réforme de l'impôt des non-résidents organisée par la loi du 22 décembre 1989
- La société son siège en droit fiscal Belge
- Le protocole additionnel à la convention Belgique - U.S.A. préventive de la double imposition
- Les prêts internationaux et la Q.F.I.E
- Looking for an appropriate jurisdictional framework for source-state taxation of international electronic commerce in the twenty-first century
- Materieelrechtelijke beginselen van Gemeenschapsrecht in directe belastingzaken
- Nieuwe krachtlijnen in de rechtspraak over het rijksinwonerschap ?
- Non-discrimination in EC income tax law: painting in the colours of a chameleon-like principle
- OECD and e-commerce : clarification or fundamental change?
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 1)
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 2)
- Pending tax issues raised by Belgian coordination centers
- Revised OECD-TAG definition of place of effective management in treaty tie-breaker rule
- Rijksinwonerschap. De complexe feitenbalans van de hoedanigheid van (niet-) verblijfhouder
- Soft law in het Europees belastingrecht : Europees erfgoed, beter internationaal belastinggoed, belastingcoordinatie
- Story and fundamentals of direct taxation at work in the EU
- Tax treaty shopping and anti-tax treaty shopping measures
- The EC compatibility of frontier workers' taxation according to the Belgian-Dutch treaty
- The European Tax Arbitration Convention and its legal framework
- The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
- The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
- The Monti Report: the uphill task of harmonizing direct tax systems of EC Member States
- The Tax Arbitration Convention. Its significance for the EC based enterprise, the EC itself, and for Belgian and international tax law
- The application of anti-treaty shopping provisions in Belgian coordination centers
- The international, European and pluralistic perspectives of transfer pricing taxation
- The salary split and the 183-day exception in the OECD Model and Belgian tax treaties
- The search for the framework conditions of the fundamental EC Treaty principles as applied by the European Court to Member States' direct taxation
- The uneasy application of the current concepts of permanent establishment and corporate residence to cross-border electronic commerce
- The uneasy case and fate of article 293 second indent EC
- Transfer pricing in Belgium - rulings and practice
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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/resource/FpYhauocous/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/FpYhauocous/">Hinnekens, L</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>
