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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

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Als gevolg van de bijzondere historische en economische context waarbinnen dubbelbelastingverdragen met ontwikkelingslanden tot stand komen en fungeren, verschilt de verhouding tussen beide verdragsstaten van die in een traditioneel dubbelbelastingverdrag. Dit boek tracht, aan de hand van een rechtshistorische analyse, te onderzoeken hoe dit verschil verklaard kan worden, en welke impact deze bijzondere verhouding heeft op de juridische vormgeving en interpretatie van de verdragen in kwestie. Daarnaast wordt, aan de hand van een rechtseconomische analyse, onderzocht of deze verdragen erin slagen de doelstellingen van beide staten te verwezenlijken. Dit boek betreft enkel de internationaalrechtelijke dimensie van deze problematiek, maar men mag uiteraard niet uit het oog verliezen dat die andere dimensies steeds op de achtergrond aanwezig zijn. In het eerste hoofdstuk van dit boek wordt het onderzoeksgebied gedefinieerd en theoretisch gekaderd. Het tweede hoofdstuk staat in het teken van modelverdragen, waarbij het OESO Modelverdrag gecontrasteerd wordt met andere modellen die uitdrukkelijk tot doel hebben de belangen van ontwikkelingslanden te beschermen. In het derde hoofdstuk worden de door België afgesloten dubbelbelastingverdragen met ontwikkelingslanden onderzocht, waarbij in de eerste plaats nagegaan wordt in welke mate deze verdragen aanleunen of afwijken van het OESO Modelverdrag en vervolgens aandacht besteed wordt aan een aantal bijzondere bepalingen die in deze verdragen kunnen teruggevonden worden. In het vierde hoofdstuk wordt aandacht besteed aan bilaterale investeringsverdragen en hun fiscale relevantie. Tot slot wordt in het vijfde hoofdstuk de economische rechtvaardiging voor het afsluiten van dubbelbelastingverdragen vanuit het perspectief van ontwikkelingslanden onderzocht.

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--- развиващи се държави --- kraje rozwijające się --- arengumaad --- земји во развој --- fejlődő országok --- attīstības valstis --- țări în curs de dezvoltare --- developing countries --- rozvojové země --- države v razvoju --- país en desarrollo --- kehitysmaat --- utvecklingsland --- vende në zhvillim --- Entwicklungsland --- paese in via di sviluppo --- besivystančios šalys --- земље у развоју --- país em desenvolvimento --- rozvojové krajiny --- udviklingsland --- ontwikkelingsland --- Tredje Verden --- země s nízkou životní úrovní --- Lumea a Treia --- jaunattīstības valstis --- paese arretrato --- Α.Χ. --- Derde-Wereldland --- Трет свет --- país do Terceiro Mundo --- szegény országok --- Third World --- harmadik világ országai --- zemlje Trećega svijeta --- tredje världen --- vendet e Botës së Tretë --- tiers monde --- tretí svet --- armes Land --- Τρίτος Κόσμος --- PVD --- pays du tiers monde --- Terceiro Mundo --- trešās pasaules valstis --- land i tredje världen --- Land der Dritten Welt --- kolmannen maailman maat --- kolmas maailma --- Treći svijet --- PVS --- harmadik világ --- país em vias de desenvolvimento --- terzo mondo-paesi --- país en vías de desarrollo --- kolmas maailm --- krajiny tretieho sveta --- земји со низок животен стандард --- pays en voie de développement --- země třetího světa --- chudé země --- kolmanda maailma riigid --- trečiasis pasaulis --- paese sottosviluppato --- terzo mondo --- Bota e Tretë --- χώρες του τρίτου κόσμου --- χώρες υπό ανάπτυξη --- país del Tercer Mundo --- třetí svět --- Derde Wereld --- trešā pasaule --- uland --- Third World countries --- земји од Третиот свет --- trečiojo pasaulio šalys --- u-land --- țările Lumii a Treia --- dritte Welt --- tarptautinė investicija --- меѓународна инвестиција --- investiment internazzjonali --- international investment --- medzinárodné investície --- investim ndërkombëtar --- kansainvälinen sijoitus --- international investering --- међународно улагање --- investimento internacional --- международни инвестиции --- internationell investering --- inwestycja międzynarodowa --- mednarodna naložba --- internationale investering --- starptautiskie ieguldījumi --- investimento internazionale --- međunarodno ulaganje --- investiții internaționale --- nemzetközi beruházás --- internationale Investition --- mezinárodní investice --- inversión internacional --- διεθνής επένδυση --- rahvusvaheline investeering --- međunarodna investicija --- tarptautinis investavimas --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- belastingovereenkomst --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- 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 --- 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 --- 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 --- 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 --- 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