The Resource Kroniek : Internationaal belastingrecht 2010

Kroniek : Internationaal belastingrecht 2010

Label
Kroniek : Internationaal belastingrecht 2010
Title
Kroniek : Internationaal belastingrecht 2010
Creator
Subject
Language
eng
Summary
This article discusses the most important cases from Belgian and European courts and concerning Belgian tax treaties in 2010, in particular art. 5 permanent establishment, art. 7 - business profits, art. 11 -interest, art. 14 - independent personal services, art. 15 - dependent personal services, art. 17 - entertainers and sportsmen, art. 21 - other income, art. 23 - elimination of double taxation, and art. 26 - exchange of information
Citation source
In: Tijdschrift voor Rechtspersoon en Vennootschap. - Kalmthout. - (2011), no. 2 ; p. 75-105
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
  • PE
  • business profits
  • interest
  • independent personal services
  • dependent personal services
  • entertainer
  • other income
  • double taxation relief
  • exchange of information
Label
Kroniek : Internationaal belastingrecht 2010
Instantiates
Publication
Label
Kroniek : Internationaal belastingrecht 2010
Publication

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