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

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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
Droit Fiscal [Luxembourg] 2021
Authors: ---
ISBN: 9782879985923 Year: 2021 Publisher: Bruxelles Larcier

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Abstract

le Code Larcier Luxembourg - Droit Fiscal comprend les textes juridiques le plus importants du droit luxembourgeois de la fiscalité directe et indirecte et du droit procédural administratif. Ce faisant, il itègre de multiples textes allemands coordonnés par nos soins et mis à jour en conséquence. Il contient en outre une liste sélective des principales conventions fiscales signées entre le Grand-Duché de Luxembourg et d'autre pays.

Keywords

droit fiscal --- convention fiscale --- groothertogdom luxemburg --- recht --- dubbele belasting --- verdragen --- belgie --- 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 --- 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 --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- tax convention --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- grand duche de luxembourg --- droit --- double imposition --- conventions --- belgique


Book
De fiscale krachtlijnen van de regeerakkoorden : gevolgen van de federale en Vlaamse maatregelen
Authors: ---
ISBN: 9789046578070 Year: 2015 Publisher: Mechelen Wolters Kluwer

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Keywords

Tax law --- fiscaal recht --- Belgium --- BPB1511 --- staatshervorming --- fiscaal beleid --- Réforme institutionnelle --- Autonomie financière --- Politique de financement --- Régions et communautés de Belgique --- Convention fiscale --- reforme de l'etat --- politique fiscale --- Institutionele hervorming --- Financiële autonomie --- Financieringsbeleid --- Gewesten en gemeenschappen van België --- Belastingovereenkomst --- 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 --- Belgian yhteisöt ja alueet --- Belgia piirkonnad ja kogukonnad --- reġjuni u komunitajiet tal-Belġju --- Regionen und Gemeinschaften Belgiens --- regiony Belgii --- regiuni și comunități din Belgia --- Belgijos regionai ir bendruomenės --- Belgium régiói és közösségei --- regioni e comunità del Belgio --- belgické regiony a společenství --- regions and communities of Belgium --- belgijske regije i zajednice --- региони и заедници на Белгија --- περιφέρειες και κοινότητες του Βελγίου --- gewesten en gemeenschappen van België --- regije in skupnosti Belgije --- белгијске области и заједнице --- regiões e comunidades da Bélgica --- rajonet dhe komunitetet e Belgjikës --- Beļģijas apgabali un kopienas --- regioner og sprogsamfund i Belgien --- belgické regióny a spoločenstvá --- regiones y comunidades de Bélgica --- региони на Белгия --- regioner och språkområden i Belgien --- белгиски региони --- regiony Belgie --- regióny a spoločenstvá Belgicka --- politika tal-finanzjament --- finančná politika --- rahastamispoliitika --- rahoittamispolitiikka --- Finanzierungspolitik --- politika financování --- finansēšanas politika --- finansieringspolitik --- financieringsbeleid --- política de financiación --- finanszírozási politika --- χρηματοδοτική πολιτική --- политика на финансирање --- finansavimo politika --- financing policy --- politica di finanziamento --- política de financiamento --- polityka finansowania --- политика финансирања --- политика на финансиране --- politică de finanțare --- politikë financimi --- politika financiranja --- finantsautonoomia --- autonomía financiera --- finančna avtonomija --- autonomia finanziaria --- autonomia financeira --- awtonomija finanzjarja --- finančná autonómia --- Finanzautonomie --- financijska samostalnost --- autonomie financiară --- financial autonomy --- rahoitusautonomia --- financiële autonomie --- pénzügyi autonómia --- finanční autonomie --- finansinis nepriklausomumas --- фискална автономија --- финансова автономия --- finansiell autonomi --- autonomia finansowa --- autonomi financiare --- финансијска самосталност --- finansiāla patstāvība --- δημοσιονομική αυτονομία --- finansiel autonomi --- фискална децентрализација --- finansinis savarankiškumas --- reforma základních institucí --- riforma istituzionale --- institucinė reforma --- institutsionaalne reform --- institucionālā reforma --- institutionel reform --- θεσμική μεταρρύθμιση --- intézményi reform --- riforma istituzzjonali --- inštitucionálna reforma --- institutionelle Reform --- reforma institucional --- reformă instituțională --- institucionalna reforma --- institutionell reform --- institutionaalinen uudistus --- institutional reform --- институционална реформа --- reforma instytucjonalna --- reformë institucionale --- институционна реформа --- institutionele hervorming --- institucionální přestavba --- институционални промени --- institucionální reforma --- réigiúin agus pobail na Beilge --- beartas maoinithe --- athchóiriú institiúideach --- neamhspléachas airgeadais --- vktestbpb --- vktestimec --- vktest2bpb --- vktes2timec --- vktest3timec --- Réforme institutionnelle --- Autonomie financière --- Régions et communautés de Belgique


Periodical
Mémento fiscal international.
Author:
ISSN: 13729721 ISBN: 9059387848 9059383885 9050629768 9050627277 9058520617 9057544970 Year: 1998 Publisher: Bruxelles Diegem Kluwer Ced.Samsom

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Keywords

Droit fiscal --- Droit international --- Fiscaal recht --- Internationaal recht --- Périodiques --- Tijdschriften --- Fiscalité --- Convention fiscale --- Annuaire --- Closed periodicals --- fiscalite --- droit fiscal --- double imposition --- conventions fiscales internationales --- belgique --- Fiscaliteit --- Belastingovereenkomst --- Jaarboek --- fiscaliteit --- fiscaal recht --- dubbele belasting --- internationale belastingverdragen --- belgie --- Yearbooks --- Jahrbuch --- metknygė --- annuario --- årbog --- vjetar --- rocznik --- évkönyv --- επετηρίδα --- yearbook --- gadagrāmata --- letopis --- årsbok --- godišnjak --- годишњак --- anuario --- annwarju --- годишник --- anuar --- ročenka --- vuosikirja --- jaarboek --- aastaraamat --- anuário --- almanacco --- annuaire officiel --- oficialioji metknygė --- úradná ročenka --- officiell årsbok --- Almanach --- almanak --- official yearbook --- almanahh --- алманах --- ametlik aastaraamat --- almanac --- oficiālā gadagrāmata --- oficiální ročenka --- kalendář --- vejviser --- annuario ufficiale --- anuário oficial --- анали --- επίσημη επετηρίδα --- anuario oficial --- almanachas --- хроника --- úřední ročenka --- virallinen vuosikirja --- almanaque --- almanach --- telefonbog --- αλμανάκ --- летопис --- anuar oficial --- statskalender --- almanah --- vjetar zyrtar --- amtliches Jahrbuch --- aikakausjulkaisu --- τηλεφωνικός κατάλογος --- 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 --- 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 --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- bliainiris --- Fiscalité


Book
Tax treaty residence of entities
Author:
ISBN: 9789403513010 9789403513058 9789403513119 Year: 2019 Publisher: Alphen aan den Rijn Wolters Kluwer

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Abstract

It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD MC – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition.

Keywords

belastingovereenkomst --- verblijfplaats --- zetel --- székhely --- sediu central --- uffiċċju prinċipali --- hjemsted --- Unternehmenssitz --- sedež podjetja --- седиште --- peakontor --- matična kuća --- galvenais birojs --- head office --- siège social --- siedziba firmy --- ústredie spoločnosti --- pääkonttori --- zyra qendrore --- sede sociale --- buveinė --- έδρα της εταιρείας --- huvudkontor --- sede social --- главна кантора --- ústředí firmy --- sede aziendale --- дирекција --- vállalkozás székhelye --- siège de l'entreprise --- νομική έδρα --- uffiċċju reġistrat --- sede de empresa --- létesítő okirat szerinti székhely --- bejegyzett székhely --- hovedkontor --- Geschäftssitz --- sede della società --- sediu social --- maatschappelijke zetel --- zetel van de onderneming --- centrála --- direkcija --- bolags huvudkontor --- registered office --- virksomheds hjemsted --- ředitelství --- siège de la société --- sede dell'impresa --- zyrë e regjistruar --- hovedsæde --- oficialioji būstinė --- Gesellschaftssitz --- ubicazione sociale --- registrijärgne asukoht --- pagrindinė būstinė --- selskabs hjemsted --- kaupparekisteriin merkitty toimipaikka --- juridiskā adrese --- bolagssäte --- társaság székhelye --- zetel van de maatschappij --- главна канцеларија --- siège juridique --- glavno sjedište --- главно седиште --- sede jurídica --- juridische zetel --- sede de sociedade comercial --- Firmensitz --- cég székhelye --- sede de la empresa --- sede de la sociedad --- glavni ured --- sede legale --- έδρα της επιχείρησης --- престојувалиште --- lakóhely --- bydlisko --- gyvenamoji vieta --- asuinpaikka --- prebivalište --- residência --- κατοικία --- reședință --- résidence --- residenza --- elukoht --- opholdssted --- sídlo --- miejsce zamieszkania --- pastāvīgā dzīvesvieta --- vendbanim kryesor --- residencia --- residence --- Wohnsitz --- пребивалиште --- bosättningsort --- prebivališče --- резиденция --- reședință principală --- lieu de résidence --- domicílio --- residência principal --- hoofdverblijf --- residencia principal --- peamine elukoht --- постојано живеалиште --- trvalé bydlisko --- aktuální bydliště --- vendbanimi aktual --- todellinen asuinpaikka --- actual residence --- skutočné bydlisko --- tartózkodási hely --- helårsbolig --- alaline elukoht --- werkelijke verblijfplaats --- place of residence --- residenza effettiva --- galvenā dzīvesvieta --- luogo di residenza --- dzīvesvieta --- bydliště --- lugar de residência --- dabartinė gyvenamoji vieta --- lugar de residencia --- pääasiallinen asuinsija --- резиденција --- místo bydliště --- principal residence --- localitatea de reședință --- main residence --- résidence effective --- vendbanimi kryesor --- ständiger Aufenthaltsort --- главно живеалиште --- tatsächlicher Aufenthaltsort --- pääasiallinen asuinpaikka --- residência efetiva --- κύρια κατοικία --- asuinsija --- résidence principale --- tegelik elukoht --- pamata dzīvesvieta --- pagrindinė gyvenamoji vieta --- primera residencia --- fast opholdssted --- vendi i banimit --- místo pobytu --- fast bopæl --- faktiskā dzīvesvieta --- hlavné miesto pobytu --- domiciliu actual --- mjesto prebivališta --- πραγματική κατοικία --- rezidence --- Hauptwohnsitz --- residenza principale --- Wohnort --- miesto pobytu --- stalno prebivalište --- τόπος κατοικίας --- residentie --- residencia habitual --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- 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 --- Tax law --- ceannoifig --- áit chónaithe


Book
EU VAT compass
Authors: --- ---
ISBN: 9789087227081 9087227086 9789087228392 9789087227531 9789087225995 9789087225193 9789087224615 9789087223946 9789087223236 9789087222376 9789087221997 9789087221461 9789087220990 9789087220792 9789087220617 Year: 2009 Publisher: Amsterdam IBFD

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Abstract

Encompassing the most important features of the European Union’s VAT system, the EU VAT Compass is an essential source of reference for all those actively working or interested in EU VAT (Source: publisher's website)

Keywords

VAT --- European tax cooperation --- tax convention --- europska porezna suradnja --- európska daňová spolupráca --- Europos mokestinis bendradarbiavimas --- ευρωπαϊκή φορολογική συνεργασία --- evropsko sodelovanje na področju davkov --- europæisk skattesamarbejde --- bashkëpunimi tatimor europian --- eurooppalainen veroyhteistyö --- Europese fiscale samenwerking --- europeiskt skattesamarbete --- cooperación fiscal europea --- cooperazione fiscale europea --- europejska współpraca podatkowa --- Eiropas nodokļu līdzdalība --- европейско данъчно сътрудничество --- Euroopa maksukoostöö --- coopération fiscale européenne --- kooperazzjoni Ewropea dwar it-taxxi --- cooperare fiscală europeană --- európai adóügyi együttműködés --- steuerliche Zusammenarbeit in Europa --- европска сарадња у области пореза --- cooperação fiscal europeia --- Европска даночна соработка --- evropská daňová spolupráce --- daňová spolupráce v EU --- europäische Zusammenarbeit in Steuersachen --- belastingsamenwerking --- daňová spolupráce v Evropě --- соработка во фискалните политики --- европска фискална сарадња --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- 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 --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- comhaontú cánach --- 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 --- Value-added tax --- Law and legislation --- comhar cánach Eorpach --- Value-added tax - Law and legislation - European Union countries


Book
EU tax law : a handbook
Author:
ISBN: 9783406743955 9781509964741 9783848783595 3406743951 Year: 2022 Publisher: München, Germany : Oxford, United Kingdom : Baden-Baden, Germany : Beck ; Hart ; Nomos,

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Abstract

Keywords

Steuerrecht. --- Steuerrecht --- Taxation --- Income tax --- Corporations --- Tax administration and procedure --- Droit fiscal --- Impôt sur le revenu --- Sociétés --- Impôt --- Law and legislation --- Droit. --- Impôts --- Administration et procédure. --- Europäische Union. --- Europäische Union --- European Union countries --- Pays de l'Union européenne. --- international tax law --- tax system --- tax convention --- европско даночно право --- меѓународно двојно оданочување --- 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 --- 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 --- 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 --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- convenção fiscal --- beskatningsaftale --- φορολογική σύμβαση --- даночна конвенција --- mokesčių konvencija --- convenzione fiscale --- 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 --- Impôt sur le revenu --- Sociétés --- Impôt --- Impôts --- Administration et procédure. --- Europäische Union. --- Europäische Union --- Pays de l'Union européenne.


Book
Livre des impôts luxembourgeois : annoté et commenté
Author:
ISBN: 9782919814756 Year: 2023 Publisher: Bertrange : Legitech

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Abstract

Publié annuellement depuis 2010, le Livre des Impôts luxembourgeois pallie l'absence de Code fiscal officiel au Luxembourg et s'est imposé en peu de temps comme l'outil de référence de tout fiscaliste. L'ouvrage réunit l'ensemble de la législation et de la réglementation fiscale luxembourgeoise applicable au 1er janvier 2023 en matière d'impôt sur le revenu, d'impôt sur la fortune, d'impôt commercial communal, d'impôt foncier, de TVA, de droits d'enregistrement, de timbre et de succession, de taxe d'abonnement et de conventions fiscales.Tous les textes sont publiés dans leur intégralité et ont été enrichis, article par article, par des résumés de jurisprudence, des références aux circulaires administratives ou encore des annotations bibliographiques et des commentaires. La référence aux règlements grand-ducaux d'exécution accompagne chaque article de loi concerné. Enfin, pour en faciliter l'usage, le Livre des Impôts luxembourgeois donne accès à l'ensemble des procédures fiscales associées.

Keywords

Impôts --- Finances publiques --- Droit --- fiscalité --- impôt --- droit fiscal --- convention fiscale --- 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 --- coinbhinsiún cánach --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- 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 --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- skatt --- tatim --- данок --- cáin --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- taxa fiscal --- tipo de gravamen --- 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 --- 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


Book
Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
Author:
ISBN: 9782804487171 2804487172 Year: 2016 Volume: 16 Publisher: Gent Larcier

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Abstract

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.

Keywords

Tax law --- Belgium --- Developing countries --- fiscaliteit --- internationale belastingverdragen --- dubbele belasting --- ontwikkelingslanden --- belgie --- BPB1610 --- Fiscalité --- Double imposition --- Convention fiscale --- Investissement international --- Pays en développement --- STRADALEX --- R01 - Droit fiscal international - Internationaal belastingsrecht --- fiscalite --- conventions fiscales internationales --- double imposition --- pays en voie de developpement --- belgique --- Fiscaliteit --- Dubbele belasting --- Belastingovereenkomst --- Internationale investering --- Ontwikkelingsland --- E-books --- Investissements --- Entreprises multinationales --- Impôts --- Droit --- Traités --- Investments --- Double taxation --- International business enterprises --- Taxation --- Law and legislation --- Treaties --- Impôts --- Conventions --- EPUB-ALPHA-D EPUB-LIV-FT LIVDROIT STRADA-B --- Traités. --- pajjiżi fil-fażi tal-iżvilupp --- αναπτυσσόμενες χώρες --- zemlje u razvoju --- 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 --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- tíortha i mbéal forbartha --- infheistíocht idirnáisiúnta --- Traités. --- Pays en développement --- Fiscalité


Book
Special Features of the UN Model Convention.
Authors: ---
ISBN: 9783707341249 3707341240 Year: 2019 Volume: 117 Publisher: Wien : Linde Verlag

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Abstract

Keywords

verenigde naties --- belastingovereenkomst --- oeso landen --- belasten van de digitale economie --- verrekenprijzen --- beskatning af den digitale økonomi --- tassazzjoni tal-ekonomija diġitali --- tassazione dell'economia digitale --- impozitarea economiei digitale --- oporezivanje digitalnoga gospodarstva --- obdavčitev digitalnega gospodarstva --- taxation de l’économie numérique --- zdaňovanie digitálneho hospodárstva --- оданочување на дигиталната економија --- данъчно облагане на цифровата икономика --- φορολόγηση της ψηφιακής οικονομίας --- skaitmeninės ekonomikos apmokestinimas --- digital economy taxation --- zdanění digitální ekonomiky --- beskattning av den digitala ekonomin --- nodokļu uzlikšana digitālajā ekonomikā --- digitaalitalouden verottaminen --- tributação da economia digital --- digitaalmajanduse maksustamine --- Besteuerung der digitalen Wirtschaft --- fiscalidad de la economía digital --- a digitális gazdaság adóztatása --- opodatkowanie gospodarki cyfrowej --- φορολογία της ψηφιακής οικονομίας --- данъчно облагане на цифровия сектор --- digitaalmajanduse maksud  --- digiverotus --- taxation of the digital economy  --- fiscalidad digital  --- skaitmeninės ekonomikos mokesčiai  --- belasting van de digitale economie  --- tassazione del digitale  --- zdaňovanie digitálnej ekonomiky  --- digitālās ekonomikas aplikšana ar nodokļiem --- digitale belasting --- digitalno obdavčenje  --- digitalno oporezivanje  --- digital beskatning --- opodatkowanie działalności cyfrowej  --- a digitális gazdaság megadóztatása --- digitalouden verotus --- ESAO valstis --- paesi membri dell’OCSE --- vendet e OECD-së --- zemlje OECD-a --- OECD maad --- pajjiżi tal-OECD --- държави от ОИСР --- země OECD --- OECD-lande --- države OECD --- држави членки на ОЕЦД --- krajiny OECD --- OECD-maat --- EBPO šalys --- земље OECED --- países de la OCDE --- OECD-országok --- țări OCDE --- OECD-länder --- kraje OECD --- OECD-Staaten --- países OCDE --- χώρες του ΟΟΣΑ --- pays de l'OCDE --- OECD countries --- landen van de OESO --- země Organizace pro hospodářskou spolupráci a rozvoj --- OECD riigid --- pays de l'Organisation de coopération et de développement économiques --- zemlje Organizacije za ekonomsku suradnju i razvoj --- Țări din cadrul Organizației de Cooperare și Dezvoltare Economică --- страни от Организация за икономическо сътрудничество и развитие --- држави членки на Организацијата за економска соработка --- OECD-Länder --- verosopimus --- convenio fiscal --- maksukonventsioon --- nodokļu konvencija --- davčni sporazum --- конвенција о порезима --- konvenzjoni tat-taxxa --- adóegyezmény --- skattekonvention --- konwencja podatkowa --- daňová úmluva --- konventë fiskale --- covenție fiscală --- konvencija o porezima --- Steuerübereinkommen --- daňový dohovor --- данъчна конвенция --- convention fiscale --- 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 --- ONZ --- UNO --- OZN --- JTO --- YK --- ОУН --- ONU --- FN --- ANO --- ΟΗΕ --- Organizacija Ujedinjenih naroda --- ÜRO --- ООН --- OKB --- ОН --- OSN --- United Nations Organisation --- UN system --- Společnost národů --- sistema de las Naciones Unidas --- Egyesült Nemzetek --- Förenta nationerna --- Förenta nationernas organisation --- Organizația Națiunilor Unite --- Ühinenud Rahvaste Organisatsiooni süsteem --- ANO sistēma --- Организација уједињених нација --- Ηνωμένα Έθνη --- систем на ОН --- Yhdistyneiden Kansakuntien järjestelmä --- Spojené národy --- Kombet e Bashkuara --- Verenigde Naties --- United Nations --- Организация на обединените нации --- Οργανισμός Ηνωμένων Εθνών --- Apvienoto Nāciju Organizācija --- Ühinenud Rahvaste Organisatsioon --- United Nations system --- Egyesült Nemzetek Szervezete --- систем на Обединетите нации --- система на ООН --- OUN --- De Forenede Nationer --- Jungtinės Tautos --- sistemi i Kombeve të Bashkuara --- Organizacija združenih narodov --- FN-systemet --- sistema das Nações Unidas --- VN-systeem --- Naciones Unidas --- Organizata e Kombeve të Bashkuara --- sistem Združenih narodov --- Nazioni Unite --- System der Vereinten Nationen --- organen Verenigde Naties --- Jungtinių Tautų Organizacija Jungtinės Tautos --- systeem van de Verenigde Naties --- Sociedad de Naciones --- Nations unies --- Organisation des Nations unies --- NN.UU. --- agendy ONZ --- Organizace spojených národů --- Organización de las Naciones Unidas --- sistema delle Nazioni Unite --- Système des Nations unies --- Sistemul Națiunilor Unite --- sistemi i OKB-së --- Apvienotās Nācijas --- Jungtinių Tautų sistema --- systém OSN --- Организација на обединетите нации --- Nações Unidas --- σύστημα των Ηνωμένων Εθνών --- Yhdistyneet Kansakunnat --- az Egyesült Nemzetek rendszere --- system Narodów Zjednoczonych --- Organisation der Vereinten Nationen --- Vereinte Nationen --- Organizzazione delle Nazioni Unite --- Organizácia Spojených národov --- United Nations Organization --- prix de transfert --- Double taxation --- International business enterprises --- Treaties --- Taxation --- cánachas ar an ngeilleagar digiteach --- tíortha OECD --- Eagraíocht na Náisiún Aontaithe --- Double taxation - Treaties --- International business enterprises - Taxation --- OESO-landen --- VN

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