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Het opzet van dit boek is tweeërlei, nl. eindejaarsoptimalisatie en actualisatie. Enerzijds biedt het een praktijkgericht schematisch overzicht van elementen die aan bod kunnen komen bij de eindejaarsoptimalisatie van een vennootschap aan de hand van een uitgebreide checklist. Vervolgens bespreekt de auteur in korte en praktijkgerichte teksten de topics die in de voorbije jaren het voorwerp hebben uitgemaakt van nieuwigheden, wijzigingen en preciseringen. Daarbij komen zowel wetgeving, rechtspraak, administratieve standpunten, rechtsleer als praktische toepassingen en optimalisaties aan bod.(Bron: Kluwer)

Company law. Associations --- Tax law --- meerwaarden --- notionele interesten --- plus values --- intérêts notionnels --- déduction d'investissement --- investeringsaftrek --- boekhouding --- vennootschapsbelasting --- gestion financiere des entreprises --- antimisbruikbepaling --- optimisation fiscale --- comptabilite --- impot des societes --- financieel beheer ondernemingen --- disposition anti-abus --- fiscale optimisatie --- Belgium --- belasting op de meerwaarde --- investeringsbeleid --- afschrijving --- impôt sur la plus-value --- politique d'investissement --- impot sur les societes --- amortissement --- gestion financiere --- amortisatsioon --- amortizim --- amortização --- амортизација --- amortizācija --- avskrivning --- amortizzament --- amortización --- амортизация --- απόσβεση --- ammortamento --- amortisation --- amortizare --- Abschreibung --- amortizacija --- amortyzacja --- afskrivning --- odpis --- kuoletus --- amortizácia --- amortizáció --- daňové odpisy --- veropoistot --- depreciation --- steuerliche Abschreibung --- tax amortisation --- amortização industrial --- skattemæssig afskrivning --- amortissement fiscal --- afskrivning på genanskaffelsesværdi --- industriële afschrijving --- amortizim tatimor --- skolos mažėjimas --- amortização fiscal --- skatteteknisk avskrivning --- ammortamento parziale del capitale --- értékcsökkenés leírása --- maksuamortisatsioon --- poisto --- értékcsökkenés --- ammortamento totale del capitale --- amortissement industriel --- kulum --- amortizare taxe --- φορολογική απόσβεση --- amortización industrial --- ammortamento fiscale --- λογιστική απόσβεση --- nuvertėjimas --- fiscale afschrijving --- amortización fiscal --- depreciere --- τεχνική απόσβεση --- industrielle Abschreibung --- amortizace --- ammortamento industriale --- mokesčio mažėjimas --- avskrivning med hänsyn till förslitning --- ammortamento tecnico --- amortization --- deprecijacija --- nodokļu amortizācija --- daňový odpis --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- comptabilité --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- política de inversión --- investičná politika --- política de investimento --- επενδυτική πολιτική --- politica d'investimento --- politika tal-investiment --- naložbena politika --- investicijų politika --- investeringspolitik --- ieguldījumu politika --- polityka inwestycyjna --- politika ulaganja --- investiční politika --- Investitionspolitik --- политика улагања --- investeerimispoliitika --- инвестициска политика --- befektetési politika --- инвестиционна политика --- investment policy --- politikë për investimet --- politică de investiții --- investointipolitiikka --- политика на вложување --- beruházási politika --- investicijska politika --- imposta sull'incremento di valore --- данок на капитална добивка --- porez na kapitalni dobitak --- tatim mbi fitimin kapital --- imposto de mais-valia --- podatek od zysków kapitałowych --- kapitāla pieauguma nodoklis --- skat på kapitalgevinst --- myyntivoittovero --- φόρος υπεραξίας --- impozit pe plus valoare --- skatt på realisationsvinst --- davek na kapitalski dobiček --- capital gains tax --- данък върху принадената стойност --- értéknövekedési adó --- impuesto de plusvalía --- taxxa fuq il-gwadanji kapitali --- порез на капиталну добит --- Wertzuwachssteuer --- kapitalikasvu maks --- turto vertės padidėjimo pajamų mokestis --- daň z kapitálového zisku --- daň z kapitálových výnosů --- imposta sulle plusvalenze --- impuesto sobre la plusvalía --- impuesto sobre el incremento de valor de los terrenos --- tőkejövedelem adója --- kapitalvindingsskat --- kapitalo pelno mokestis --- taxxa fuq il-qligħ kapitali --- Yearbooks --- beartas infheistíochta --- cáin gnóthachan caipitiúil --- amúchadh --- Belgique