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Economic law --- Tax law --- European Union

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Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.This book presents a unique and detailed insight into the taxation of shipping and air transport activities in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

Intellectual property --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Economic aspects. --- Accounting --- Law and legislation. --- Taxation --- Law and legislation --- E-books --- Australie --- Autriche --- Belgique --- Brésil --- Bulgarie --- Canada --- Chine --- Colombie --- Chypre --- Tchèque, République --- Danemark --- Estonie --- Finlande --- France --- Allemagne --- Grèce --- Hongrie --- Inde --- Irlande --- Israël --- Italie --- Japon --- Kenya --- Corée du Sud --- Lettonie --- Luxembourg --- Malaysie --- Malte --- Mexico --- Pays-Bas --- Nigeria --- Norvège --- Pérou --- Pologne --- Portugal --- Roumanie --- Russie --- Singapour --- Slovénie --- Afrique du Sud --- Espagne --- Suède --- Suisse --- Thailande --- Turquie --- Ukraine --- Royaume-Uni --- États-Unis

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1. Inleiding; 2. Begripsafbakening; 3. De ontwikkeling van intangibles (de opbouwfase); 4. Het aanwenden van intellectuele eigendomsrechten; 5. Waardering van marketing-gerelateerde immateriële activa-transfer pricing-aspecten; 6. Migratie van intellectuele eigendomsrechten; 7. Het uitdoven van intellectuele eigendomsrechten.

Industrial and intellectual property --- Tax law --- Droit de la propriété --- Eigendomsrecht --- Intellectuele eigendom --- Propriété intellectuelle --- 351.713 --- 347.77/.78 --- eigendomsrecht --- auteursrecht --- investeringen --- waarde --- fiscaliteit --- transfer pricing --- belgie --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Intellectuele rechten --- droit de propriete --- droit d'auteur --- investissements --- valeur --- fiscalite --- belgique --- Holding companies --- Intellectual property --- Intellectual property. --- Subsidiary corporations --- Transfer pricing --- Taxation --- Taxation. --- Law and legislation --- Law and legislation. --- 347.77/.78 Intellectuele rechten --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Pricing --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Combinations, Industrial --- Companies, Holding --- Cartels --- Corporations --- Trusts, Industrial --- Companies, Subsidiary --- Controlled corporations --- Subsidiaries (Corporations) --- Subsidiary companies --- Affiliated corporations --- Holding companies - Taxation - Belgium --- Subsidiary corporations - Taxation - Belgium --- Transfer pricing - Law and legislation - Belgium --- Intellectual property - Belgium --- Holding companies - Taxation --- Subsidiary corporations - Taxation --- Transfer pricing - Law and legislation

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Industrial and intellectual property --- Intellectuele eigendom --- Propriété intellectuelle --- Taxation --- Tax planning --- Intellectual property --- Impôt --- Droit fiscal --- Planification fiscale --- Law and legislation --- Impôts --- Impôt --- Propriété intellectuelle --- Impôts --- Droit d'auteur --- Droit international --- Droit comparé --- Droit de reproduction

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Transfer pricing --- International business enterprises --- Prix de cession interne --- Entreprises multinationales --- Law and legislation --- Taxation --- Droit --- Impôts --- Value-added tax --- Real property tax --- Taxe à la valeur ajoutée --- Biens réels --- transfer pricing --- politique des prix --- societes multinationales --- gestion financiere des entreprises --- tva --- biens immobiliers --- biens immobiliers fiscal --- contrat de location --- belgique --- impot sur le revenu --- impot des societes --- international --- prijsbeleid --- multinationals --- financieel beheer ondernemingen --- btw --- onroerende goederen --- onroerende goederen fiscaal --- huurcontract --- belgie --- inkomstenbelasting --- vennootschapsbelasting --- internationaal --- Taxe à la valeur ajoutée --- Biens réels --- Impôts --- Double imposition --- Droit fiscal (droit international)