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Book
Grensoverschrijdende zetelverplaatsingen
Authors: --- ---
ISBN: 9782807907683 2807907687 Year: 2019 Volume: 19 Publisher: Brussel : Larcier,

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Abstract

Een kritische, praktijkgerichte en allesomvattende synthese van het Europese en Belgische vennootschapsrechtelijke en fiscale kader inzake grensoverschrijdende zetelverplaatsingen.

Keywords

European law --- Company law. Associations --- Tax law --- Belgium --- Siège social --- Union européenne --- BPB1901 --- Droit des sociétés --- Comptabilité --- Impôt sur les sociétés --- Belgique --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- boekhouding --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- 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 --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- vennootschapsrecht --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- székhely --- sediu central --- uffiċċju prinċipali --- hjemsted --- Unternehmenssitz --- sedež podjetja --- седиште --- peakontor --- matična kuća --- galvenais birojs --- head office --- siedziba firmy --- ústredie spoločnosti --- pääkonttori --- zyra qendrore --- sede sociale --- buveinė --- έδρα της εταιρείας --- zetel --- 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 --- E-books --- Corporations --- Sièges sociaux --- Sociétés --- Headquarters --- Law and legislation --- Taxation --- Transfert --- Droit --- Impôts --- STRADALEX --- europe --- fiscaal recht --- atad --- belgie --- beps --- S00 --- europa --- droit fiscal --- belgique --- droit des societes --- Siège social --- Union européenne --- Droit des sociétés --- Comptabilité --- Impôt sur les sociétés --- ceannoifig --- Impôts --- comptabilité --- droit des sociétés --- siège social --- Sièges sociaux --- Sociétés


Book
Tax Treaty Residence of Entities.
Author:
ISBN: 9789403513010 9789403513058 9789403513119 Year: 2019 Publisher: Zutphen 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

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