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Droit fiscal. --- Impôt. --- Compétence territoriale. --- Domicile fiscal. --- Étrangers --- Belgique.

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This book is the result of the 6th GREIT (Group for Research on European and International Taxation) Conference and discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress. Furthermore, it discusses the existing contradictions in the process of EU integration: the EU agenda since 2010, which focuses on overcoming the euro and the fiscal debt crises; the EU reaction to the so-called Base Erosion and Profit Shifting (BEPS) action plan; and how the discussion has now moved to address double non-taxation rather than double taxation. The book is divided into six parts. The first and last parts contain legal and tax policy critical analyses. Part I (Tax policy for the European Union) discusses the current trends and challenges for tax mobility in the EU, and Part VI (Taxation of groups and CCCTB) focuses on the taxation of groups and the policy options for the world and the EU. Parts II-V (Transfer of corporate residence and insolvency proceedings; Transfer of corporate residence, shareholders' residence & exit taxes; The Merger Directives; Workers' mobility) analyse the current regimes regarding mobility of companies and individuals. Mobility in the EU is discussed from the viewpoint of company law, international private law, insolvency law, EU law, public finance and tax law. Comparative law is considered in the two chapters dealing with formulary apportionment and transfer pricing.

Taxation --- Freedom of movement --- Domicile in taxation --- politique fiscale --- migratie --- fiscaal beleid --- migration --- E-books --- Droit fiscal international --- Libre circulation des personnes --- Domicile fiscal --- Law and legislation --- Domicile --- Taxation - European Union countries --- Freedom of movement - European Union countries --- Domicile in taxation - European Union countries

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Inheritance and transfer tax --- Insurance policies --- Tax planning --- Confidential communications --- Real estate investment --- Saving and investment --- Domicile in taxation --- Successions et héritages --- Assurance --- Planification fiscale --- Banques --- Immeubles --- Epargne et investissement --- Domicile fiscal --- Taxation --- Banking --- Taxation --- Law and legislation --- Taxation --- Impôts --- Polices --- Impôts --- Secret professionnel --- Investissements --- Impôts --- Droit --- Impôt

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Foreign workers, French --- Immigrants --- Social security --- Domicile in taxation --- Double taxation --- Conflict of laws --- Travailleurs étrangers français --- Sécurité sociale --- Domicile fiscal --- Double imposition --- Impôt --- Legal status, laws, etc. --- Employment --- Law and legislation --- Taxation --- Droit --- Travail --- Droit international privé --- E-books --- Travailleurs étrangers français --- Sécurité sociale --- Impôt --- Droit international privé --- Tax accounting --- Belgium --- France --- DROIT FISCAL --- Impôts sur les revenus --- Convention préventive de double imposition --- Salary split --- Travailleurs migrants --- BELGIQUE --- Belgique - France --- FRANCE --- sécurité sociale --- législation applicable

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Dans cet ouvrage, les auteurs examinent sur les plans pratique et jurisprudentiel les divers aspects de la taxation du patrimoine privé d’un contribuable. Les propositions et projets de lois existants sont également abordés. Après une introduction s’attachant à rappeler les principes généraux en matière de preuve dans les litiges fiscaux, cet ouvrage examine successivement : - les plus-values privées réalisées par une personne physique sur des actions, - les plus-values immobilières taxables à titre de revenus divers et de revenus immobiliers, - la taxation des revenus mobiliers des personnes physiques, - les aspects internationaux du domicile fiscal, - les pouvoirs d’investigation de l’administration et l’évolution de la notion de secret bancaire. Un ouvrage incontournable qui fait le point sur l’impact fiscal d’un patrimoine privé.

Tax law --- Belgium --- onroerende goederen fiscaal --- plus values --- BE / Belgium - België - Belgique --- 336.211 --- 336.212.2 --- 348.5 --- biens immobiliers fiscal --- meerwaarden --- Vermogensbelasting en vermogensaanwasbelasting. --- Belastingen op inkomsten uit effecten. --- Belastingsrecht. --- Ebooks --- Securities --- Real estate investment --- Vendors and purchasers --- Confidential communications --- Saving and investment --- Domicile in taxation --- Valeurs mobilières --- Immeubles --- Banques --- Epargne et investissement --- Domicile fiscal --- Taxation --- Law and legislation --- Banking --- Impôts --- Droit --- Investissements --- Vente --- Secret professionnel --- Impôt --- Vermogensbelasting en vermogensaanwasbelasting --- Belastingen op inkomsten uit effecten --- Belastingsrecht --- E-books --- Droit fiscal --- Impôt sur le revenu --- Plus-value --- Impôt sur les obligations, valeurs mobilières, etc. --- Belgique