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Biomathematics. Biometry. Biostatistics --- Demography --- 314.91 --- Migration, Internal --- -Population --- -Human population --- Human populations --- Population growth --- Populations, Human --- Economics --- Human ecology --- Sociology --- Malthusianism --- Internal migration --- Mobility --- Population geography --- Internal migrants --- Historical demography --- Social sciences --- Population --- Vital statistics --- 314.91 Bevolkingsspreiding naar geboorteplaats, naar woonplaats, naar verblijfplaats --(demografie) --- Bevolkingsspreiding naar geboorteplaats, naar woonplaats, naar verblijfplaats --(demografie) --- Mathematical models --- -Historical demography --- Human population --- Demography. --- Geografie --- Mathematical models. --- Sociale geografie --- Bevolking. --- -Bevolkingsspreiding naar geboorteplaats, naar woonplaats, naar verblijfplaats --(demografie) --- Migration, Internal - Mathematical models --- Population - Mathematical models --- Demographie --- Methodologie

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Law of civil servants --- Belgium --- Administratief recht --- Administration publique --- Droit administratif --- Overheidsbeleid --- openbaar ambt --- steden en gemeenten --- belgie --- fonction publique --- villes et communes --- belgique --- Administrations locales Plaatselijk bestuur --- Communes Gemeenten --- Personnel dans l'administration Personeel (overheidsdiensten) --- Mesures disciplinaires (fonctionnaires) Tuchtregeling (ambtenaren) --- #SBIB:35H1359 --- 352 --- 35.083 --- 352.083.12 <493> --- 352.083 <493> --- Organisatie en beleid: lokale besturen: België --- Macht van de gemeentelijke overheid t.o.v. gemeentepersoneel: domicilie, verblijfplaats, werktijd, vakantie. Plicht van gehoorzaamheid, loyauteit van gemeentepersoneel--België --- 352.083 <493> Macht van de gemeentelijke overheid t.o.v. gemeentepersoneel: domicilie, verblijfplaats, werktijd, vakantie. Plicht van gehoorzaamheid, loyauteit van gemeentepersoneel--België

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Law of civil servants --- Sociology of organization --- Tort and negligence --- 316.354 --- Organizational behavior --- Organizational sociology --- Responsibility --- Industries --- -35.083 <492> --- 35.086 --- 347.51 --- 347.512.5 --- 13.01.NL --- Industrial production --- Industry --- Economics --- Accountability --- Moral responsibility --- Obligation --- Ethics --- Supererogation --- Organization (Sociology) --- Organization theory --- Sociology of organizations --- Sociology --- Bureaucracy --- Behavior in organizations --- Management --- Organization --- Psychology, Industrial --- Social psychology --- Organisatiesociologie --- Social aspects --- Macht van de overheid t.o.v. overheidspersoneel:domicilie, verblijfplaats, werktijd, vacantie, ter-beschikkingsstelling. Plicht van gehoorzaamheid, loyauteit van overheidspersoneel--Nederland --- Wettelijke en contractuele aansprakelijkheid ; Algemeen ; Nederland --- Organizational behavior. --- Organizational sociology. --- Responsibility. --- Arbeids- en organisatiepsychologie --- Social aspects. --- sociopsychologie van het bedrijfsleven --- 35.083 <492> Macht van de overheid t.o.v. overheidspersoneel:domicilie, verblijfplaats, werktijd, vacantie, ter-beschikkingsstelling. Plicht van gehoorzaamheid, loyauteit van overheidspersoneel--Nederland --- 316.354 Organisatiesociologie --- sociopsychologie van het bedrijfsleven. --- 35.083 <492> --- Business --- Business and social problems --- Business enterprises --- Industrial sociology --- Social responsibility of business

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Tax law --- Droit fiscal (droit international) --- Droit fiscal --- Domicile fiscal --- Évasion fiscale --- Taxation --- Double taxation --- Domicile in taxation --- Double imposition --- Law and legislation --- residents --- belasting van niet-inwoners --- BPB1403 --- Résidence --- Belgique --- Impôt des non-résidents --- inwoners --- impot des non residents --- Fiscaal recht --- Verblijfplaats --- België --- Belasting der niet-verblijfhouders --- Évasion fiscale. --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- residenza --- elukoht --- opholdssted --- sídlo --- verblijfplaats --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- E-books --- áit chónaithe --- dlí cánach --- Impôt des non-résidents --- Résidence --- Noncitizens --- Taxation.

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It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD MC – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition.

belastingovereenkomst --- verblijfplaats --- zetel --- székhely --- sediu central --- uffiċċju prinċipali --- hjemsted --- Unternehmenssitz --- sedež podjetja --- седиште --- peakontor --- matična kuća --- galvenais birojs --- head office --- siège social --- siedziba firmy --- ústredie spoločnosti --- pääkonttori --- zyra qendrore --- sede sociale --- buveinė --- έδρα της εταιρείας --- huvudkontor --- sede social --- главна кантора --- ústředí firmy --- sede aziendale --- дирекција --- vállalkozás székhelye --- siège de l'entreprise --- νομική έδρα --- uffiċċju reġistrat --- sede de empresa --- létesítő okirat szerinti székhely --- bejegyzett székhely --- hovedkontor --- Geschäftssitz --- sede della società --- sediu social --- maatschappelijke zetel --- zetel van de onderneming --- centrála --- direkcija --- bolags huvudkontor --- registered office --- virksomheds hjemsted --- ředitelství --- siège de la société --- sede dell'impresa --- zyrë e regjistruar --- hovedsæde --- oficialioji būstinė --- Gesellschaftssitz --- ubicazione sociale --- registrijärgne asukoht --- pagrindinė būstinė --- selskabs hjemsted --- kaupparekisteriin merkitty toimipaikka --- juridiskā adrese --- bolagssäte --- társaság székhelye --- zetel van de maatschappij --- главна канцеларија --- siège juridique --- glavno sjedište --- главно седиште --- sede jurídica --- juridische zetel --- sede de sociedade comercial --- Firmensitz --- cég székhelye --- sede de la empresa --- sede de la sociedad --- glavni ured --- sede legale --- έδρα της επιχείρησης --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- résidence --- residenza --- elukoht --- opholdssted --- sídlo --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- tax convention --- конвенција за оданочување --- convenio fiscal bilateral --- convenzione fiscale internazionale --- marrëveshje për tatim-taksat --- daňová smlouva --- convenção fiscal internacional --- taxation agreement --- zmluva o zdanení --- međunarodna konvencija o porezima --- bilaterales Steuerübereinkommen --- convenção fiscal bilateral --- tarptautinė mokesčių konvencija --- sporazum o oporezivanju --- rahvusvaheline maksukonventsioon --- acuerdo fiscal --- bilaterale fiscale conventie --- kansainvälinen verosopimus --- internationales Steuerübereinkommen --- convenio fiscal internacional --- διμερής φορολογική σύμβαση --- taxation convention --- convenzione fiscale bilaterale --- διεθνής φορολογική σύμβαση --- билатерален фискален договор --- dohoda o zdanení --- medzinárodný daňový dohovor --- φορολογική συμφωνία --- konventë për tatim-taksat --- convention fiscale bilatérale --- договор за оданочување --- adómegállapodás --- international beskatningsaftale --- меѓународна конвенција за оданочување --- adóztatásról szóló megállapodás --- international tax convention --- adózásról szóló egyezmény --- maksustamiskokkulepe --- internationale fiscale conventie --- nodokļu nolīgums --- daňová dohoda --- traktat për tatim-taksat --- convenție fiscală internațională --- susitarimas dėl apmokestinimo --- accordo fiscale --- apmokestinimo konvencija --- acordo fiscal --- sutartis dėl apmokestinimo --- acord fiscal --- coinbhinsiún cánach --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- ugovor o oporezivanju --- договор за одбегнување на двојно оданочување --- билатерална даночна спогодба --- verotusta koskeva yleissopimus --- convention fiscale internationale --- maksustamisleping --- nemzetközi adóegyezmény --- fiscaal akkoord --- Steuerabkommen --- skatteaftale --- taxation treaty --- konventë fiskale ndërkombëtare --- starptautiska nodokļu konvencija --- dohovor o zdanení --- Tax law --- ceannoifig --- áit chónaithe