Narrow your search
Listing 1 - 10 of 24 << page
of 3
>>
Sort by

Book
The history of double taxation conventions in the pre-BEPS era
Authors: --- ---
ISSN: 24518360 ISBN: 9789087226688 9087226683 Year: 2020 Volume: 20 Publisher: Amsterdam IBFD

Loading...
Export citation

Choose an application

Bookmark

Abstract

The design of international tax law cannot be described without recourse to its extensive history. By looking at the evolution of tax treaties, valuable insight is gained as regards the causes behind the most recent shift towards renewed international tax coordination in the framework of the BEPS Project. This book analyses how tax treaties have evolved, from the early days of the history of international taxation until the beginning of the BEPS era, by collecting the outcome of joint research on the development of international tax law. It consists of a wide range of papers bridging the existing gap between the history of international law, economic history and the history of international cooperation. In this context, it also spells out the importance of the role of early institutions such as the International Chamber of Commerce and the League of Nations, as well as the International Fiscal Association and the OEEC/OECD, and helps to highlight their fundamental influence. The book is the result of the conference "History of Double Taxation Conventions", which took place from 3-5 July 2008 in Rust/Neusiedler See. It consists of 30 contributions exploring the development of the tax treaty practices of 30 countries and, additionally, three cross-sectional contributions

Keywords

belasting --- dubbele belasting --- geschiedenis --- História --- ιστορία --- storja --- histori --- historie --- historia --- história --- история --- stair --- történettudomány --- povijest --- zgodovina --- histoire --- history --- историја --- Geschichtswissenschaft --- storia --- istorija --- ajalugu --- vēsture --- istorie --- Geschichte --- historiografie --- storiografia --- dějiny národů --- historiador --- dějepis --- historická věda --- történelem --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- impôt --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- Intergovernmental fiscal relations --- Tax planning --- Droit fiscal (droit international) --- Évasion fiscale. --- cáin --- Double taxation --- Double taxation. --- Tax administration and procedure --- Tax administration and procedure. --- History --- Europe.


Book
Internationaal fiscaal recht
Author:
ISBN: 9789401461337 Year: 2019 Publisher: Gent Academia Press

Loading...
Export citation

Choose an application

Bookmark

Abstract

Het internationaal fiscaal recht staat bekend als een vakgebied dat tot de moeilijkste domeinen van het fiscaal recht behoort. Het kan omschreven worden als het geheel van fiscale regels die de situaties regelen met een grensoverschrijdend element. Zoals iedere staat zijn eigen internationaal privaatrecht heeft, heeft iedere staat zijn eigen fiscaal recht bestaande uit enerzijds regels van het interne recht en anderzijds regels van internationaal recht. Dit boek behandelt eerst de dubbelbelastingverdragen aan de hand van het OESO-Modelverdrag, gekoppeld aan de omzetting in diverse bilaterale dubbelbelastingverdragen en de weergave ervan in de Belgische fiscale wetgeving. In het tweede deel van het boek wordt de grondig hervormde belasting van de niet-inwoners geanalyseerd. (flaptekst)

Keywords

336.2 --- Fiscaal recht --- internationaal fiscaal recht --- fiscaliteit --- 351.713 --- Tax law --- internationaal recht --- fiscaal recht --- dubbele belasting --- belgisch recht --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- droit belge --- Internationaal belastingrecht --- 351.713. --- Fiscaal recht. --- fiscaliteit. --- internationaal fiscaal recht. --- Droit belge. --- dlí cánach idirnáisiúnta


Book
Klaus Vogel on double taxation conventions.
Authors: --- --- --- --- --- et al.
ISBN: 9789403513003 9789403512846 9789403512921 9789403535227 9789403535234 9403513004 9403535229 9403535237 Year: 2022 Publisher: Alphen aan den Rijn Kluwer Law International

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords

internationale belastingverdragen --- conventions fiscales internationales --- dubbele belasting --- belastingovereenkomst --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- 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 --- accord fiscal --- daňová konvence --- меѓународна даночна спогодба --- comhaontú cánach --- 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 --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- Tax law --- Germany --- Double taxation --- Double imposition --- Treaties. --- Conventions. --- Traités. --- Comparative law --- Droit comparé


Book
Tax Treaty Case Law around the Globe 2021
Authors: --- --- --- --- --- et al.
ISBN: 9789087227876 9783707345476 Year: 2022 Publisher: Vienna Linde Verlag

Loading...
Export citation

Choose an application

Bookmark

Abstract

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

Keywords

tax system --- double taxation --- international tax law --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- Conflict of laws --- Double taxation --- International business enterprises --- Partnership --- Taxation --- Treaties --- Cases --- Law and legislation


Book
Les résidences secondaires à l'étranger et le fisc : Afrique du Sud, Allemagne, Autriche, Brésil, Bulgarie, Dubaï, Espagne, États-Unis, Finlande, France, Grèce, IIrlande, Israël, Italie, Liban, Pays-Bas, Portugal, Roumanie, Royaume-Uni, Suisse et Turquie
Authors: --- ---
ISBN: 9789403002859 9789403008400 9403008407 Year: 2018 Publisher: Bruxelles Wolters Kluwer

Loading...
Export citation

Choose an application

Bookmark

Abstract

De plus en plus de Belges acquièrent une maison de vacances à l’étranger. Si la France et l’Espagne restent des destinations privilégiées, d’autres pays européens tels que le Portugal, l’Italie, les Pays-Bas, l’Irlande, l’Allemagne, l’Autriche, la Suisse et le Royaume-Uni sont également très prisés par nos compatriotes pour l’acquisition de leur seconde résidence. Depuis peu s’ajoutent à cette liste des pays un peu moins connus comme la Finlande, la Bulgarie ou la Roumanie ou plus lointains, à savoir l’Afrique du Sud, Israël, les Etats-Unis, la Turquie, le Liban et les Emirats Arabes Unis avec à titre d’exemple Dubaï. L’achat d’un immeuble est une opération très complexe sur le plan fiscal, surtout s’il s’agit d’un immeuble étranger. En effet, dans ce cas interviennent non seulement les règles de droit fiscal, mais également les dispositions de droit privé international, de droit successoral, des régimes matrimoniaux, d’aménagement du territoire, etc. qui risquent de causer des désagréments inattendus. Dans cet ouvrage, nous traiterons tout d’abord les aspects du droit fiscal liés à la possession d’une maison de vacances à l’étranger. Nous en examinerons également les aspects du droit successoral. Après cette introduction, nous passerons en revue les aspects fiscaux les plus importants de chacun des 21 pays répertoriés. Par la suite, nous développerons chaque fois les aspects en matière de droits de succession et de donation étrangers des maisons de vacances. Ce livre est la première étape importante en vue d’une acquisition sans mauvaise surprise (et avec l’aide d’un conseiller spécialisé) de votre seconde résidence à l’étranger

Keywords

impots directs --- biens mobiliers fiscal --- loisirs --- droit successoral --- double imposition --- directe belastingen --- roerende goederen fiscaal --- vrijetijdsbesteding --- erfrecht --- dubbele belasting --- Double imposition --- Impôt direct --- Résidence secondaire --- Impôt foncier --- BPB1810 --- Dubbele belasting --- Directe belasting --- Tweede woning --- Grondbelasting --- Second homes --- Real property tax --- Double taxation --- Inheritance and succession --- Comparative law --- Résidences secondaires --- Biens réels --- Successions et héritages --- Droit comparé --- Taxation --- Law and legislation --- Impôts --- Droit --- Impôts --- Buitenlandse vakantiewoningen --- Fiscal policy --- turto mokestis --- imposta fondiaria --- daň z majetku --- omandimaks --- davek na nepremičnine --- contribución territorial --- данък собственост --- ejendomsskat --- nekustamā īpašuma nodoklis --- podatek od nieruchomości --- property tax --- έγγειος φόρος --- tatim mbi pronën --- Grundsteuer --- порез на имовину --- ingatlanadó --- impozit pe proprietate --- porez na imovinu --- grondbelasting --- данок на имот --- fastighetsskatt --- omaisuusvero --- contribuição predial --- taxxa fuq il-proprjetà --- précompte immobilier --- onroerende voorheffing --- contribución inmobiliaria --- rates --- telekadó --- építményadó --- sadzby --- likmes --- оданочување недвижен имот --- impozit funciar --- imposta sui terreni --- skatt på inkomst av fastighet --- impuesto inmobiliario --- norma --- nuosavybės mokestis --- Steuer auf Einkommen aus Grundbesitz --- impuesto sobre fincas rústicas --- impuesto territorial --- contribución territorial sobre la riqueza urbana --- imposto sobre os rendimentos fundiários --- majetková daň --- daň z nemovitostí --- φόρος εγγείου προσόδου --- contribución territorial sobre la riqueza rústica y pecuaria --- dedução imobiliária --- impôt sur le revenu foncier --- contribución territorial urbana --- maksumäärad --- ritenuta d'acconto immobiliare --- imposta sul reddito fondiario --- φόρος ακινήτου --- impuesto sobre la propiedad territorial --- contribución territorial rústica y pecuaria --- contribución rústica --- komunaliniai mokesčiai --- drugie miejsce zamieszkania --- otrā dzīvesvieta --- вторична резиденция --- secondary residence --- tweede woning --- segunda residência --- rezidență secundară --- zweiter Wohnsitz --- fritidsbolig --- друго пребивалиште --- nepagrindinė gyvenamoji vieta --- vapaa-ajan asunto --- δευτερεύουσα κατοικία --- lisaeluase --- másodlagos lakóhely --- residencia secundaria --- místo přechodného pobytu --- residenza sekondarja --- drugo prebivalište --- второ живеалиште --- miesto prechodného bydliska --- vendbanim i dytë --- residenza secondaria --- drugo prebivališče --- fritidsbostad --- antrinė gyvenamoji vieta --- seconda casa --- casa de campo --- Nebenwohnsitz --- letní byt --- segunda residencia --- letní rezidence --- летна резиденција --- chalupa --- přechodné bydliště --- residência secundária --- втора резиденција --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- cáin mhaoine --- áit chónaithe thánaisteach --- cáin dhíreach --- Afrique du Sud --- Allemagne --- Autriche --- Brésil --- Bulgarie --- Dubaï --- Espagne --- Etats-Unis --- Finlande --- France --- Grèce --- Irlande --- Israël --- Italie --- Liban --- Pays-Bas --- Portugal --- Roumanie --- Royaume-Uni --- Suisse --- Turquie --- Impôt foncier --- Impôt direct --- Résidence secondaire


Book
Het fiscaal inwonerschap van vennootschappen in een gemondialiseerde economie : Een analyse in de context van de Belgische inkomstenbelasting en dubbelbelastingverdragen
Author:
ISBN: 9782807909427 2807909426 Year: 2018 Publisher: Bruxelles Larcier

Loading...
Export citation

Choose an application

Bookmark

Abstract

De woonplaats is een lokalisatiecriterium op grond waarvan de meeste staten een belasting heffen op het wereldwijd behaalde inkomen van een vennootschap, ongeacht de oorsprong van de inkomsten. Het nationale woonplaatsconcept vormt daarnaast ook het uitgangspunt voor de toegang tot dubbelbelastingverdragen. Als aanknopingspunt in het nationale recht en in dubbelbelastingverdragen geeft de woonplaats aanleiding tot verschillende problemen die door het mondialiseringsproces verder zijn versterkt. Rekening houdend met een aantal recente internationale ontwikkelingen wordt de bestaansreden van het woonstaatbeginsel onder nationaal recht geanalyseerd. Heeft het nog zin om een belastingheffing op het wereldwijde inkomen te behouden of verdient het aanbeveling om hier afstand van te doen? Na een diepgaand onderzoek naar de traditionele en hedendaagse rechtseconomische of -filosofische verantwoording van het woonstaatbeginsel, concludeert de auteur dat het behoud van een woonstaatheffing in het huidige belastingrecht aangewezen blijft

Keywords

International law --- Tax law --- Belgium --- BPB1901 --- vennootschapsbelasting --- dubbele belasting --- domicile fiscal --- STRADALEX --- Droit des sociétés --- Impôt sur les sociétés --- Double imposition --- Entreprise multinationale --- Entreprise transnationale --- tarptautinė įmonė --- riikidevaheline korporatsioon --- транснационална корпорација --- impresa transnazionale --- transnationales Unternehmen --- korporazzjoni transnazzjonali --- transnational corporation --- corporație transnațională --- transnacionalna korporacija --- ylikansallinen yritys --- transnacionalno podjetje --- transnationellt företag --- transnational virksomhed --- transznacionális vállalkozás --- διεθνική επιχείρηση --- transnacionální společnost --- transnacionāla korporācija --- транснационална корпорация --- przedsiębiorstwo transnarodowe --- transnationale onderneming --- empresa transnacional --- транснационално предузеће --- shoqëri tregtare ndërkombëtare --- transnacionálna korporácia --- supranationale Gesellschaft --- transnationellt bolag --- transnationale vennootschap --- società sopranazionale --- transnationale Gesellschaft --- tarptautinė bendrovė --- transnacionalna kompanija --- transnational company --- tarptautinė korporacija --- transnacionálna spoločnosť --- transznacionális vállalat --- kompani ndërkombëtare --- transznacionális társaság --- sociedade transnacional --- companie transnațională --- διεθνική εταιρία --- transnacionální korporace --- sociedad transnacional --- riikidevaheline äriühing --- société transnationale --- intrapriża multinazzjonali --- întreprinderi multinaționale --- multinacionális vállalat --- multinationale onderneming --- multinacionalno poduzeće --- multinationales Unternehmen --- hargmaine ettevõte --- мултинационално претпријатие --- πολυεθνική επιχείρηση --- мултинационално предузеће --- empresa multinacional --- ndërmarrje shumëkombëshe --- nadnárodní společnost --- impresa multinazionale --- nadnárodná korporácia --- tarptautinio verslo įmonė --- przedsiębiorstwo wielonarodowe --- multinacionalna družba --- многонационално предприятие --- daudznacionāls uzņēmums --- monikansallinen yhtiö --- multinational enterprise --- multinational virksomhed --- multinationellt företag --- corporații multinaționale --- multinacionální korporace --- impresa internazionale --- multinationale vennootschap --- impresa planetaria --- shumëkombësh --- multinationalt selskab --- multinational corporation --- kompani shumëkombëshe --- nadnárodní firma --- daugiašalė kompanija --- société multinationale --- nadnárodná spoločnosť --- πολυεθνική --- multinationale --- мултинационална корпорација --- mnohonárodní společnost --- società multinazionale --- multinacionális vállalkozás --- hargmaine äriühing --- multinational company --- nadnárodní korporace --- riikidevaheline --- multinacional --- starptautiska korporācija --- società internazionale --- πολυεθνική εταιρία --- korporatë shumëkombëshe --- hargmaine korporatsioon --- multinaționale --- Multi --- multinational --- multi --- sociedade multinacional --- daugiašalė įmonė --- companii multinaționale --- многунационално претпријатие --- multinazionale --- multinationale Gesellschaft --- mezinárodní podnik --- multinationellt bolag --- nadnárodný --- multinacionális társaság --- monikansallinen yritys --- multinacionalna kompanija --- мултинационална компанија --- sociedad multinacional --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- vennootschapsrecht --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- impot des societes --- double imposition --- fiscale woonplaats --- E-books --- Impôt sur le revenu --- Droit international privé --- Entreprises étrangères --- Domicile fiscal --- Revenus étrangers --- Impôts --- corparáid thrasnáisiúnta --- fiontar ilnáisiúnta --- Belgique --- Droit des sociétés --- Impôt sur les sociétés --- entreprise transnationale --- entreprise multinationale


Book
Introduction à la fiscalité internationale
Author:
ISBN: 9782802765516 2802765515 9782802752608 Year: 2020 Publisher: Bruxelles Bruylant

Loading...
Export citation

Choose an application

Bookmark

Abstract

L’impôt sur le revenu est le carburant et le vecteur de la politique économique de nombre d’États. La deuxième édition totalement mise à jour de cet ouvrage concis, destiné aux étudiants, aux praticiens et aux acteurs politiques, expose les questions que soulève la taxation du revenu transnational dans un monde d’États souverains : comment prévenir une double imposition injuste et inefficace du même revenu, en répartissant la matière imposable entre les États de la source et de la résidence et en tenant adéquatement compte dans le second de l’impôt levé dans le premier. Comment prévenir l’abus par les contribuables ou les États, qui engendre la fraude ou l’évasion fiscales et cause des injustices et inefficiences différentes, mais tout aussi dommageables ? sont analysées les solutions mises en œuvre au fil d’un siècle de pratique ou préconisées par les rapports finaux du programme BEPS et l’Instrument Multilatéral qui en est issu. Ce champ spécifique de l’art et de la science juridiques est encore jeune et le paradigme de la taxation idéale dans le village global du XXIe siècle est encore à inventer.Une reproduction juxtalinéaire des modèles 2017 de conventions fiscales de l’ONU et de l’OCDE figure en annexe.

Keywords

E-books --- BPB9999 --- Taxation --- Business enterprises --- Corporations --- Double taxation --- Droit fiscal international --- Entreprises --- Sociétés --- Double imposition --- Law and legislation --- Impôts --- Droit --- BPB2011 --- fiscalité --- évasion fiscale --- double imposition --- procédure fiscale --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- belastingvlucht --- skatteflykt --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- STRADALEX --- Treaties --- Conventions --- seachaint cánach --- Impôt sur le revenu - Droit --- Impôt sur le revenu - Revenus étrangers --- Income tax - Law and legislation --- Income tax - Foreign income --- Wages - Taxation - Law and legislation --- procédure fiscale --- fiscalité --- évasion fiscale


Book
Internationaal belastingrecht toegepast
Authors: --- ---
ISBN: 9789400013544 Year: 2021 Publisher: Antwerpen Gent Cambridge Intersentia

Loading...
Export citation

Choose an application

Bookmark

Abstract

Het streven naar minder belastingontwijking door de Europese Unie en de OESO en meer fiscale transparantie mondde uit in het BEPS-actieplan. Wat is de impact hiervan op de Belgische, Europese en internationale fiscale regelgeving? Internationaal belastingrecht toegepast legt de ingrijpende gevolgen ervan helder uit. Fiscale richtlijnen worden bondig uiteengezet, met aandacht voor de actiepunten van de Belgische fiscus ter bestrijding van internationale belastingontwijking. Tot slot wordt ingegaan op de BNI: hoe belast België buitenlanders? Theorie wordt verduidelijkt aan de hand van praktische voorbeelden, arresten en krantenartikelen. Dit handboek heeft niet de ambitie volledig te zijn. Het biedt een grondige eerste kennismaking met het internationaal fiscaal recht. De auteurs hebben jarenlange ervaring in het hoger onderwijs, bij de FOD Financiën en in het bedrijfsleven. Dit handboek is dan ook uitermate geschikt voor studenten accountancy-fiscaliteit, studenten graduaat fiscale wetenschappen en als voorbereiding op het toegangsexamen van het ITAA.

Keywords

International law --- Tax law --- fiscaal recht --- belastingvlucht --- internationaal fiscaal recht --- dubbele belasting --- belastingbeleid --- BPB9999 --- Internationaal belastingrecht --- politique fiscale --- politikë fiskale --- fiskális politika --- фискална политика --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- double imposition --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- skatteflykt --- seachaint cánach --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- évasion fiscale --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- BPB2212 --- Droit international privé --- Évasion fiscale --- Droit fiscal (droit international) --- Double imposition --- Droit fiscal (droit européen) --- Impôt --- Taxation --- Double taxation --- Tax evasion --- Droit fiscal international --- Evasion fiscale --- Law and legislation


Book
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales [2022]
Author:
ISBN: 9789264668546 Year: 2022 Publisher: Paris OECD

Loading...
Export citation

Choose an application

Bookmark

Abstract

Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020.

Keywords

prix de transfert --- économie internationale --- politique fiscale --- double imposition --- activité économique --- majandustegevus --- gazdasági tevékenység --- attività ekonomika --- taloudellinen toiminta --- привредна делатност --- actividad económica --- atividade económica --- economic activity --- gníomhaíocht eacnamaíoch --- οικονομική δραστηριότητα --- veprimtari ekonomike --- стопанска дејност --- attività economica --- ekonomická aktivita --- saimnieciskā darbība --- økonomisk aktivitet --- Wirtschaftstätigkeit --- ekonomisk verksamhet --- hospodárska činnosť --- ūkinė veikla --- activitate economică --- ekonomska djelatnost --- gospodarska dejavnost --- икономическа дейност --- działalność gospodarcza --- economische activiteit --- економска активност --- gospodarska djelatnost --- hospodářská činnost --- actividade económica --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- Transferpreis --- prezzi di trasferimento --- praghsáil aistrithe --- transfer pricing --- prezzar tat-trasferimenti --- transferkosten --- iekšējo cenu noteikšana --- трансферна цена --- pervedimo kainodara --- precio de transferencia --- överföringspris --- transferne cene --- πλασματική τιμολόγηση --- üleandehind --- transferové ceny --- custo de transferência --- cena transferowa --- transzferár --- цена на трансфер --- siirtohinta --- evaluarea prețului în vederea transferului --- cijena transfera --- çmime transferuese --- overførselsudgift --- účtování vnitropodnikových cen --- transfert prices --- transferní ceny --- tecnica dei prezzi di trasferimento --- вештачки трансфер на добивка --- iekšējo norēķinu izcenojumi --- trasferimento fittizio di utili --- precio de cesión --- трансфер на добивка --- átvitelre vonatkozó árképzés --- υπερτιμολόγηση --- transferna cijena --- nadhodnocování ceny transferu --- υποτιμολόγηση --- international økonomi --- maailmamajandus --- svjetska ekonomija --- svetovno gospodarstvo --- ekonomi botërore --- internationell ekonomi --- internationale Wirtschaft --- διεθνής οικονομία --- svetové hospodárstvo --- economía internacional --- geilleagar an domhain --- pasaules ekonomika --- ekonomija dinjija --- economie mondială --- internationale economie --- světová ekonomika --- международна икономика --- светска економија --- economia internazionale --- világgazdaság --- world economy --- kansainvälinen talous --- pasaulio ekonomika --- светска привреда --- gospodarka światowa --- economia internacional --- economía mundial --- economia mundial --- economie internațională --- παγκόσμια οικονομία --- économie mondiale --- wereldeconomie --- global ekonomi --- globalna ekonomija --- ekonomi ndërkombëtare --- světové hospodářství --- глобална економија --- rahvusvaheline majandus --- starptautiskā ekonomika --- svjetsko gospodarstvo --- nemzetközi gazdaság --- mezinárodní hospodářství --- verdensøkonomi --- globální ekonomika --- economia mondiale --- tarptautinė ekonomika --- Weltwirtschaft --- världsekonomi --- medzinárodné hospodárstvo --- international economy --- меѓународна економија --- Competition, International --- Concurrence internationale --- International business enterprises --- Entreprises multinationales --- Transfer pricing --- Prix de cession interne --- Taxation --- Law and legislation --- Impôts --- Droit --- activité économique --- économie internationale


Book
Internationaal belastingrecht toegepast.
Authors: ---
ISBN: 9789400007178 9400007175 Year: 2016 Volume: *23 Publisher: Antwerpen Intersentia

Loading...
Export citation

Choose an application

Bookmark

Abstract

Deze uitgave bevat een grondige kennismaking met het internationaal belastingrecht. Hoe kan dubbele belasting voorkomen worden, welke maatregelen worden getrokken, hoe gaat men te werk in de praktijk? Naast een algemene inleiding ter bespreking van deze problematiek, wordt aandacht besteed aan dubbelbelastingverdragen. Hoe wordt een dubbelbelastingverdrag afgesloten? Wat zijn de doelstellingen en de gevolgen ervan? In het handboek wordt hierbij dieper ingegaan op het modelverdrag, opgesteld door de OESO. De opstelling van een dubbelbelastingverdrag heeft ongetwijfeld impact op de Europese en internationale fiscale regelgeving. Fiscale richtlijnen worden bondig uiteengezet, met aandacht voor de actiepunten van de Belgische fiscus ter bestrijding van internationale belastingontwijking. Tot slot worden enkele basisprincipes behandeld zoals BNI, dochtervennootschap en vaste inrichting. Waar mogelijk worden theoretische begrippen verklaard aan de hand van praktische voorbeelden.

Keywords

Tax law --- International law --- Droit fiscal (droit international) --- fiscaal recht --- internationaal recht --- droit fiscal --- droit international --- BPB9999 --- BPB1802 --- Droit fiscal international --- Belgique --- Impôt sur les salaires --- Fraude fiscale --- Double imposition --- Politique fiscale --- Internationaal fiscaal recht --- België --- Loonbelasting --- Fiscale fraude --- Dubbele belasting --- Belastingbeleid --- davek od plač --- tax on employment income --- impozit pe salariu --- imposto sobre os rendimentos do trabalho --- darbo užmokesčio mokestis --- данък върху заплата --- porez na dohodak od rada --- порез на плате --- данок на доход од вработување --- maks töötasult --- daň zo mzdy --- podatek od wynagrodzeń --- φόρος μισθών και ημερομισθίων --- löneskatt --- Lohnsummensteuer --- loonbelasting --- algas nodoklis --- bértömegadó --- tatim mbi të ardhurat nga punësimi --- imposta sui salari --- daň ze mzdy --- palkkatulosta suoritettava vero --- lønskat --- impuesto sobre los salarios --- taxxa fuq l-introjtu mill-impjieg --- данок на плата --- Besteuerung der Lohnsumme --- a bért terhelő adó --- porez na plaću --- daň z objemu mezd --- порез на зараде --- tax on wages and salaries --- maks palgalt --- daň z platov a miezd --- impuesto sobre los rendimientos del trabajo personal --- impozit pe veniturile salariale --- tatim mbi pagën --- palkasta suoritettava vero --- 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 --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- fiscaal beleid --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- davčna utaja --- Steuerhinterziehung --- daňový únik --- evażjoni tat-taxxa --- frode fiscale --- утаја пореза --- skattesvig --- tax evasion --- oszustwo podatkowe --- utaja poreza --- fraudă fiscală --- отклонение на данъци --- φοροδιαφυγή --- maksudest kõrvalehoidumine --- evazion tatimor --- mokesčių vengimas --- adókijátszás --- skattefusk --- calaois fhioscach --- belastingfraude --- veropetos --- затајување данок --- izvairīšanās no nodokļu maksāšanas --- zkrácení daně --- fraude fiscal --- избегнување даночна обврска --- calaois chánach --- неплаќање данок кон државата --- adócsalás --- даночна измама --- illecito fiscale --- Steuerverkürzung --- даночна евазија --- Steuerbetrug --- πάταξη της φοροδιαφυγής --- фискална измама --- defraudación tributaria --- imghabháil cánach --- cáin ar ioncam fostaíochta --- beartas fioscach --- dlí cánach idirnáisiúnta --- mokesčių slėpimas --- Impôt sur les salaires

Listing 1 - 10 of 24 << page
of 3
>>
Sort by