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Le tai chi chuan (ou Taijiquan) est un art martial qui trouve ses fondements dans la philosophie chinoise et, en particulier, dans les notions de taiji, de dao, de yin et de yang. Réduire le Taijiquan à une pratique gymnique douce tout comme tenter de le rapprocher d'un sport de combat ne permet pas de rendre compte de la richesse de cette discipline. En revanche, se pencher sur l'histoire du Taijiquan, en comprendre les caractéristiques propres, les notions sur lesquelles il se construit, la manière dont il s'enseigne, ouvre la voie à une autre approche. Spirituelle et concrète, cette pratique devient alors un art de vivre autant qu'un art martial, art dans lequel de l'extrême lenteur naît une puissante énergie tournée vers l'intérieur.

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Sports administration --- Sports and state --- Sports --- Gestion --- Politique gouvernementale --- BPB1311 --- Sport --- Collectivité territoriale --- Territoriale collectiviteit --- ente pubblico territoriale --- területi és helyi hatóságok --- Gebietskörperschaft --- териториална изпълнителна власт --- regionalna i lokalna vlast --- samorząd terytorialny --- territoriale collectiviteit --- piirkondlikud ja kohalikud valitsusüksused --- οργανισμός τοπικής αυτοδιοίκησης β΄ βαθμού --- регионални и локални власти --- autoritate regională și locală --- regional and local authorities --- správní celek --- autoritete rajonale dhe vendore --- awtoritajiet reġjonali u lokali --- territorial forvaltningsenhed --- alueelliset ja paikalliset viranomaiset --- јединице регионалне и локалне самоуправе --- regionálne a miestne orgány --- administracinis teritorinis vienetas --- entidad territorial --- regionalne in lokalne oblasti --- reģionālās un vietējās varas iestādes --- territoriell förvaltningsenhet --- comunidade territorial --- colectividad territorial --- regional subdivision --- regioninis padalinys --- suddivisione territoriale --- územní členění --- organización territorial del Estado --- територијална поделба --- διοικητική υποδιαίρεση --- territoriale onderafdeling --- subnational governments --- publieke instantie --- územní správní jednotka --- subdivision territoriale --- regionálne členenie --- subdiviziune regională --- subdivisión territorial --- alueellinen jako --- teritoriālais iedalījums --- nënndarje rajonale --- területi felosztás --- comunidade local --- concelho --- coletividade local --- piirkondlik alajaotus --- локална самоуправа --- territoriale overheid --- subdivisão territorial --- sports --- sport --- urheilu --- desporto --- sportas --- спорт --- šport --- αθλητισμός --- deporte --- amaterski sport --- sport amator --- sport de amatori --- gara sportiva --- sportovní utkání --- deportista no profesional --- αθλοπαιδιά --- αθλήματα --- Wettkampf --- competição desportiva --- amatérsky šport --- amatieru sports --- sportwedstrijd --- amatőr sport --- amatööriurheilu --- σπορ --- amatőr sportoló --- desporto amador --- amatöridrott --- sport amateur --- deporte amateur --- fizička kultura --- mėgėjų sportas --- спортист --- аматерски спорт --- amateur sport --- idrott --- deportista amateur --- deporte no profesional --- amatérský sport --- harrastussport

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Artiesten en sporters behoren tot de categorie van de meest mobiele belastingplichtigen. Zij worden ook geconfronteerd met een aantal specifieke topics, vaak gelinkt aan hun sportieve of artistieke activiteit.De volgende vragen komen al eens voor in de praktijk:- Moet een Belgische concertorganisator bedrijfsvoorheffing inhouden wanneer een Britse dj die in Hongkong woont, via een Maltese vennootschap een factuur stuurt? - Zijn mannequins artiesten in de zin van het internationaal fiscaal recht?- Mogen merkrechten overgedragen worden aan een Luxemburgse holding- en/of exploitatievennootschap?- Waar is een tijdelijk uitgeleende voetballer fiscaal rijksinwoner, als zijn gezin ?achterblijft? in de ?voormalige? woonstaat?Hoewel de wereld steeds mondialer geworden is, blijkt het door het samengaan van lokale en internationale fiscaliteit geen sinecure om de juiste informatie en antwoorden te vinden. In dit boek wordt een aanzet gegeven met antwoorden op 100 vragen.De auteurs van dit boek staan belastingplichtigen dagelijks bij voor al hun vragen in verband met het Belgische en internationaal fiscale recht. Deze vragen gaan onder meer over de emigratie naar een nieuw land. Andere topics zijn de fiscale behandeling van investeringen over heel de wereld, bijvoorbeeld in vastgoed als tweede verblijf, in risicokapitaal of een traditionele belegging bij een buitenlandse bank.Bron: www.intersentia.be

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