Résidence fiscale et fiscalité Belge des non-résidents
Resource Information
The work Résidence fiscale et fiscalité Belge des non-résidents represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Résidence fiscale et fiscalité Belge des non-résidents
Resource Information
The work Résidence fiscale et fiscalité Belge des non-résidents represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Résidence fiscale et fiscalité Belge des non-résidents
- Language
- 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
- 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
Context
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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/YHXFx7o1sNg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YHXFx7o1sNg/">Résidence fiscale et fiscalité Belge des non-résidents</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
