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Dirk Deschrijver behandelt en bespreekt in dit boek op een grondige en waar nodig kritische wijze de taxatie van de liquidatiebonus en de liquidatiereserve.Hij maakt een grondige synthese van de verbanden evenals de verschillen tussen de besproken stelsels en reikt een praktische leidraad aan voor de toepassing van elk van deze met elkaar gerelateerde fiscale systemen. Alle relevante rechtspraak en voorafgaande beslissingen werden opgenomen.Het boek is inbegrepen in de studienamiddag ‘Liquidatie van vennootschappen anno 2020’ (9 oktober 2020 - Zwijnaarde)

Company law. Associations --- Tax law --- Belgium --- Sociétés --- Liquidation --- Droit fiscal --- Impôts --- Droit --- Corporations --- Liquidation (Droit) --- Sociétés --- Taxation --- Law and legislation --- Impôts --- E-books --- liquidatie van een onderneming --- vennootschap --- aandeelhouder --- kapitaalbelegging --- inflatie --- vennootschapsbelasting --- belastingbeleid --- winstbelasting --- inkomsten uit investeringen --- azionista minoritario --- grande azionista --- akcininkų susirinkimas --- сопственик на акции --- aktsionär --- accionista --- shareholder --- акционар --- acționar --- actionnaire --- akcionārs --- akcionár --- aktionær --- акционер --- akcininkas --- dioničar --- osakkeenomistaja --- akcjonariusz --- osanik --- Aktionär --- részvényes --- scairshealbhóir --- azzjonist --- aksionar --- acionista --- delničar --- azionista --- μέτοχος --- aktieägare --- akcionář --- καταστατικό της εταιρείας --- társaság alapszabálya --- organization --- statuten van de vennootschap --- gazdasági társaság --- personalitatea juridică a societății comerciale --- társasági alapító okirat --- társasági szerződés --- νομικό καθεστώς εταιρείας --- forma jurídica de sociedade --- trgovačko društvo --- társaság alapító okirata --- juridische vorm van de vennootschap --- società --- organizacija --- právní postavení společnosti --- forma jurídica de la sociedad --- bolags juridiska status --- statut juridique de société --- statuto della società --- juridisk selskabsform --- yrityksen oikeudellinen muoto --- juridisch statuut van de vennootschap --- társasági alapszabály --- Rechtsform einer Gesellschaft --- estatuto jurídico de sociedade --- estatuto de la sociedad --- bedrijfsvorm --- association --- organizācijas juridiskais statuss --- įmonių teisinis statusas --- statusi ligjor i një sipërmarrjeje --- právne postavenie podniku --- organizacijų teisinis statusas --- právní statut společnosti --- legal status of an undertaking --- estatuto da sociedade --- Gesellschaftssatzung --- statuto giuridico di società --- forme juridique de société --- företagsform --- правна форма на трговски друштва --- társaság jogi formája --- форма на трговско друштво определена со закон --- νομική μορφή εταιρείας --- forma giuridica di società --- ettevõtte õiguslik seisund --- selskabs status --- estatuto jurídico de la sociedad --- uzņēmuma juridiskais statuss --- selskabs juridiske status --- sociedad --- organisatsioon --- társaság --- organizácia --- εταιρεία --- организация --- įmonė --- eagraíocht --- société --- organizații --- selskab --- organizatë --- sammanslutning --- organizācija --- gospodarska družba --- organizzazzjoni --- organizace --- sociedade --- yhtiö --- претпријатие --- organisation --- impresa --- spółka --- Gesellschaft --- привредно друштво --- društvo (trgovačko) --- liquidação judiciária --- felszámolás --- társaság felszámolása --- lichidarea unei societăți comerciale --- bendrovės likvidavimas --- yrityksen toiminnan lopettaminen --- opheffing van een vennootschap --- disolución de sociedad mercantil --- rozpustenie spoločnosti --- Gesellschaftsauflösung --- Abwicklung einer Gesellschaft --- likvidacija poduzeća --- yrityksen lakkauttaminen --- winding-up of company --- társaság megszűnése --- bendrovės panaikinimas --- mbyllje e shoqërisë tregtare --- liquidation judiciaire --- Liquidation einer Gesellschaft --- zrušenie spoločnosti --- scioglimento di società --- likvidācija --- ontbinding van een maatschappij --- äriühingu likvideerimine --- dissolution de société --- upplösning av bolag --- dissolution of a company --- liquidazione del patrimonio sociale --- uzņēmuma likvidācija --- shpërbërje e shoqërisë tregtare --- äriühingu lõpetamine --- likvidace společnosti --- liquidazione giudiziaria --- dissolução de sociedade comercial --- vállalkozás megszűnése --- opløsning af selskab --- rozpuštění společnosti --- förenklat konkursförfarande --- διάλυση εταιρείας --- likvidácia --- likwidacja spółki --- liquidation --- liquidazione di società --- likvidavimas --- ликвидација --- likvideerimine --- lichidare judiciară --- zrušení společnosti --- likwidazzjoni --- liquidación de sociedad mercantil --- likvidation af selskab --- liquidação de sociedade comercial --- liquidation de société --- likuidim --- likvidacija --- εκκαθάριση εταιρείας --- leachtú --- likvidēšana --- likvidation --- ликвидация --- végelszámolás --- Unternehmensliquidation --- yrityksen selvitystila --- pääoman tuotto --- απόδοση κεφαλαίου --- redditività del capitale --- kapitāla atdeve --- дивиденди --- revenu du capital --- inkomst av kapital --- donosnost kapitala --- rendement du capital --- ieguldījumu ienākumi --- retorno do capital --- Kapitalerträge --- rémunération du capital --- investointitulo --- winst op geïnvesteerd vermogen --- pääomakorvaus --- приходи од инвестиции --- rentabilidad de la inversión --- Anlageertrag --- befektetésből származó jövedelem --- návratnost kapitálu --- redditi da capitale --- Dividende --- kapitalafkast --- приходи од капитал --- kapitalo grąža --- remuneración del capital --- kapitalavkastning --- kapitali tulusus --- návratnosť kapitálu --- tőkemegtérülés --- dohodak od kapitala --- retour sur capital --- osztalék --- dħul fuq il-kapital --- rentabilitatea capitalului --- kapitāla ienesīgums --- приходи от инвестиции --- return on capital --- dohodak od investicije --- pääoman palautus --- kapitálový výnos --- Einkommen aus Investitionen --- ienākumi no kapitāla --- të ardhura nga investimet --- befektetési jövedelem --- pääomatulo --- investiční příjem --- investment income --- доходак од улагања --- dohodak od ulaganja --- ienākumi no ieguldījumiem --- inkomst av investering --- приходи од вложувања --- venit investit --- reddito da investimento --- pajamos iš investicijų --- dochód z inwestycji kapitałowych --- investeerimistulu --- инвестиционен доход --- investičný príjem --- renta de inversión --- Kapitaleinkünfte --- εισόδημα επένδυσης --- kapitalski dobiček --- investeringsafkast --- introjtu mill-investiment --- revenu d'investissement --- rendimento do investimento --- ioncam infheistíochta --- Steuer auf Einkommen aus nichtgewerblichen Berufen --- imposta sui profitti --- nyereségadó --- impuesto sobre los beneficios --- daň z neobchodných ziskov --- impôt sur les bénéfices non commerciaux --- tax on non-commercial profits --- savisamdos pelno mokestis --- daň z výnosu --- mittekaubandusliku tulu maks --- nekomercinio pelno mokestis --- egyéni vállalkozó jövedelemadója --- tatim mbi fitimin jo komercial --- porez na prihod od samozapošljavanja --- daň z příjmu neživnostenských povolání --- hozadéki adó --- данок на некомерцијална добивка --- imposto sobre os lucros não comerciais --- muun kuin liiketoiminnan voitoista perittävä vero --- imposta sugli utili non commerciali --- výnosová daň --- udbytteskat --- skatt på inkomst av självständig verksamhet --- výdělková daň nekomerční --- imposto sobre os lucros --- savarankiškai dirbančių asmenų pajamų mokestis --- önálló vállalkozók jövedelemadója --- pašnodarbinātu personu peļņas nodoklis --- davek na dobiček iz samostojne dejavnosti --- podatek dochodowy zryczałtowany --- данок на приход од самовработување --- Ertragssteuer --- porez na dohodak od samostalne djelatnosti --- füüsilisest isikust ettevõtja tulumaks --- itsenäisen ammatinharjoittajan tulosta suoritettava vero --- impozit pe profitul non-comericial --- impuesto sobre beneficios --- imposta sugli utili --- порез на добит од самосталне делатности --- данък върху печалбите --- impôt sur les bénéfices --- daň z príjmov SZČO --- tax on profits of self-employment --- taxxa fuq il-profitti tal-ħaddiema għal rashom --- tatim mbi fitimin nga vetëpunësimi --- cáin ar bhrabúis féinfhostaíochta --- φόρος επί των κερδών --- nodokļu politika --- fiskalna 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 --- 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 --- política fiscal --- polityka podatkowa --- fiskalinė politika --- beartas fioscach --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- stopa inflacije --- stagflacija --- estagflação --- taux d'inflation --- míra inflace --- stagflācija --- stagflatie --- inflācijas līmenis --- tasso d'inflazione --- boilsciú praghsanna --- stagflace --- norma e inflacionit --- rate of inflation --- stagfliacija --- lotta all'inflazione --- stagnace spojená s inflací --- taxa de inflação --- inflationsbekämpning --- inflationstakt --- стагфлација --- lucha contra la inflación --- пад на вредноста на валутата --- stagflatsioon --- võitlus inflatsiooniga --- antiinflacijska politika --- inflatiebestrijding --- infláció elleni küzdelem --- fight against inflation --- lutte contre l'inflation --- estanflación --- inflationsbekæmpelse --- stagflácia --- stagflazione --- kova su infliacija --- lufta kundër inflacionit --- infliacijos dydis --- staflacion --- inflazione galoppante --- stagfláció --- inflationsrate --- inflatsioonimäär --- politica antinflazionistica --- Stagflation --- znehodnocení peněz --- tasa de inflación --- раст на цените --- boj proti inflaci --- inflatiepeil --- επίπεδο πληθωρισμού --- Bekämpfung der Inflation --- stagflation --- cīņa pret inflāciju --- lupta împotriva inflației --- inflaation torjuminen --- rata inflației --- inflationstryck --- стапка на инфлација --- καταπολέμηση του πληθωρισμού --- miera inflácie --- inflazione da domanda --- stagflaatio --- Inflationsrate --- στασιμοπληθωρισμός --- inflációs ráta --- boj proti inflácii --- хиперинфлација --- luta contra a inflação --- stagflație --- инфлација --- inflacion --- inflācija --- boilsciú --- inflație --- πληθωρισμός --- inflación --- infláció --- инфлация --- inflace --- inflation --- inflacija --- inflazione --- inflaatio --- inflácia --- inflatsioon --- Inflation --- infliacija --- inflação --- inflacja --- inflazzjoni --- kapitalo investicijų sandoris --- ulaganje kapitala --- капитална трансакција --- капитално вложување --- umístění kapitálu --- вложување капитал --- investicijska transakcija --- aplicação de fundos --- kapitalska naložba --- tőkebefektetés --- tranżazzjoni ta’ investiment --- investiții de capital --- lokata kapitału --- инвестиционна транзакция --- investicijski posao --- τοποθέτηση κεφαλαίων --- kapitalplacering --- investment transaction --- investičná transakcia --- investiční operace --- инвестициска трансакција --- placement de capitaux --- инвестициони посао --- investeerimistehing --- veprim investimi --- ieguldījumu darījums --- investicijų sandoris --- Kapitalanlage --- colocación de capitales --- kapitalanbringelse --- investimento di capitali --- aplicação de capitais --- idirbheart infheistíochta --- pääomasijoitus --- BPB2010 --- STRADALEX --- BPB2010. --- STRADALEX. --- Belgique