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Comment l'économie digitale influence-t-elle la notion d'établissement stable d'aujourd'hui? Quels outils pour une réforme de ce concept? A quel niveau cette réforme doit-elle intervenir?

établissement stable --- digital --- numérique --- ocde --- Droit, criminologie & sciences politiques > Droit fiscal

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International business enterprises --- Double taxation --- Taxation --- Taxing power --- Procedure (Law) --- Criminal law --- Entreprises internationales --- Double imposition --- Droit fiscal international --- Pouvoir de taxation --- Procédure (Droit) --- Droit pénal --- Law and legislation --- Impôts --- Droit --- E-books --- 351.713 --- BPB1203 --- imposition --- bedrijven --- vaste inrichting --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- heffing --- entreprises --- établissement stable

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Taxes --- Transport law --- Tax law --- transport (economie) --- BTW (Belasting over de Toegevoegde Waarde) --- 347.763 --- transportrecht --- vervoer --- vaste inrichting --- btw --- transport, communicatie --- transport --- établissement stable --- tva --- Freight and freightage --- Value-added tax --- Transport de marchandises --- Taxe à la valeur ajoutée --- Law and legislation --- Taxation --- Droit --- Impôts --- Transportation --- Belgium --- E-books

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Tax law --- Firms and enterprises --- Double taxation --- International business enterprises --- Corporations, Foreign --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Taxation --- Treaties. --- Law and legislation. --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Foreign corporations --- Juristic persons, Foreign --- Aliens --- Business enterprises, Foreign --- Corporation law --- Investments, Foreign --- Taxation&delete& --- Law and legislation --- Treaties --- Nationality --- ETABLISSEMENT STABLE --- DOUBLE IMPOSITION --- CONVENTIONS PREVENTIVES

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Tax law --- Belgium --- Corporations, Foreign --- Aliens --- Sociétés étrangères --- Etrangers --- Taxation --- Law and legislation --- Impôts --- Droit --- BPB0702 --- 336.2 <493> --- impot des non residents --- impot des societes --- etrangers --- belgique --- fiscaliteit, internationaal --- fiscaliteit, niet-inwoners --- recht, internationaal --- stopzetting bedrijven --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- belasting van niet-inwoners --- vennootschapsbelasting --- vreemdelingen --- belgie --- Sociétés étrangères --- Impôts --- Noncitizens --- Corporations, Foreign - Taxation - Law and legislation - Belgium --- Aliens - Taxation - Law and legislation - Belgium --- Sociétés étrangères - Impôts - Droit - Belgique --- Etrangers - Impôts - Droit - Belgique --- DROIT FISCAL BELGE --- CADRES ETRANGERS --- IMPOSITIONS FORFAITAIRES --- PLUS-VALUES IMMOBILIERES --- IMPOT DES SOCIETES --- BUREAUX DE REPRESENTATION --- SUCCURSALES BELGES --- ETABLISSEMENT STABLE --- PLURALITE DE CHANTIERS --- TAX SHELTER --- INTERETS NOTIONNELS --- IMPOT SUR LE REVENU --- IMPOTS DES NON-RESIDENTS --- CALCUL DE L'IMPOT --- SOCIETES ETRANGERES