The Resource Kroniek : Internationaal belastingrecht 2009

Kroniek : Internationaal belastingrecht 2009

Label
Kroniek : Internationaal belastingrecht 2009
Title
Kroniek : Internationaal belastingrecht 2009
Creator
Subject
Language
eng
Summary
This article discusses the most important cases from Belgian and European courts and concerning Belgian tax treaties in 2009, in particular art. 4 - residence, art. 10 - dividends, art. 14 - independent personal services, art. 15 - dependent personal services, art. 16 - directors' fees, art. 17 - entertainers and sportsmen, art. 18 - pensions, art. 21 - other income, art. 23 - elimination of double taxation
Citation source
In: Tijdschrift voor Rechtspersoon en Vennootschap. - Kalmthout. - (2010), no. 2 ; p. 117-149
http://library.link/vocab/creatorName
  • De Broe, L
  • Van Bortel, D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax
  • tax treaty
  • residence
  • dividend
  • independent personal services
  • dependent personal services
  • directors' fees
  • sportsperson
  • pension
  • other income
  • double taxation relief
Label
Kroniek : Internationaal belastingrecht 2009
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2009
Publication

Library Locations

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