The Resource Kroniek : Internationaal belastingrecht 2014

Kroniek : Internationaal belastingrecht 2014

Label
Kroniek : Internationaal belastingrecht 2014
Title
Kroniek : Internationaal belastingrecht 2014
Creator
Subject
Language
eng
Summary
This article discusses the most important cases in 2014 from Belgian and European courts and concerning Belgian tax treaties, in particular art. 4 - residence, art. 6 - income from immovable property, art. 9 - associated enterprises, art. 15 - dependent personal services, art. 17 - entertainers and sportsmen, art. 19 - government services, art. 20 - students and apprentices, art. 23 - elimination of double taxation
Citation source
In: Tijdschrift voor Rechtspersoon en Vennootschap. - Kalmthout. - (2015), no. 5 ; p. 423-439
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • income tax
  • tax treaty
  • residence
  • immovable property
  • transfer pricing
  • dependent personal services
  • artiste company
  • public sector
  • visiting professor
  • double taxation relief
Label
Kroniek : Internationaal belastingrecht 2014
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2014
Publication

Library Locations

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