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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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