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Het BNI-regime bepaalt of en op welke manier inkomsten met Belgische bron belastbaar zijn in België in hoofde van niet-rijksinwoners. Daarbij wordt een onderscheid gemaakt tussen drie categorieën van niet-inwoners die elk aan eigen regels onderworpen zijn: natuurlijke personen, vennootschappen en buitenlandse rechtspersonen die geen onderneming exploiteren of zich niet met verrichtingen van winstgevende aard bezighouden. In dit boek worden de regels van het Belgische BNI-regime op gestructureerde wijze besproken, met aandacht voor mogelijke praktische problemen en interpretatievraagstukken die kunnen rijzen bij het toepassen van die regels. Omdat het BNI-regime van nature van toepassing is op grensoverschrijdende situaties is het onvermijdelijk dat het grondig beïnvloed wordt door regels van internationaal en Europees fiscaal recht. Doorheen het werk wordt dan ook voldoende aandacht besteed aan de invloed van die rechtstakken op de werking en toepassing van het BNI-regime. Het boek behandelt eerst het BNI-regime dat van toepassing is op natuurlijke personen, met bijzondere aandacht voor het personele toepassingsgebied, de grondslag van de belasting en de berekeningsregels. Vervolgens wordt de BNI-vennootschappen besproken, waarbij het begrip Belgische inrichting een centrale rol inneemt. Een laatste hoofdstuk behandelt de BNI-rechtspersonen.

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