Handboek Personenbelasting 2024 14de Herziene Uitgave
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Handboek Personenbelasting 2024 14de Herziene Uitgave
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Author : Filip Vandenberghe
language : nl
Publisher: Gompel&Svacina
Release Date : 2024-05-28
Handboek Personenbelasting 2024 14de Herziene Uitgave written by Filip Vandenberghe and has been published by Gompel&Svacina this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-28 with Business & Economics categories.
Het Handboek Personenbelasting is een leidraad door de complexe materie heen van de Belgische personenbelasting. Het naslagwerk richt zich op de eerste plaats tot de professional die zich toelegt op het invullen van de aangifte in de personenbelasting en het oplossen van concrete knelpunten ter zake. Het werk is stevig onderbouwd. Voortdurend een evenwicht indachtig tussen volledigheid en praktijk, worden relevante parlementaire vragen, rechtspraak en rulings, verwijzingen naar beschikbare online hulpbronnen, wetswijzigingen, circulaires en uitgewerkte voorbeelden in het naslagwerk verwerkt. Zorgvuldige aandacht wordt besteed aan de bronvermelding: met concrete referenties wordt bijkomend opzoekingswerk waar nodig vergemakkelijkt. Steeds meer duiken immers interpretatievragen op, waarop het antwoord niet meteen terug te vinden is in de wettekst. Het handboek is helder opgebouwd volgens de aangifte in de personenbelasting. Daardoor wordt het de gebruiker mogelijk gemaakt om vlug een antwoord te vinden op de diverse vragen die het invullen van de aangifte elk jaar met zich meebrengt. Bijkomend werden telkens de diverse codes van de aangifte personenbelasting opgenomen om mogelijke verwarring uit te sluiten en het opzoekwerk zo efficiënt mogelijk te laten verlopen. Door de toenemende regionalisering van de fiscaliteit focust het handboek op de Vlaamse versie van het aangiftedocument. Vanaf aanslagjaar 2021 wordt de bespreking van de Vlaamse woonfiscaliteit bovendien beperkt tot de regeling zoals die van toepassing is vanaf 2016 tot en met 2019, met name de geïntegreerde woonbonus. Alle bepalingen die betrekking hebben op de periode voorafgaand aan 2016, zijn terug te vinden in de vorige versies van dit handboek. Deze 14de uitgave is geactualiseerd tot 1 mei 2024.
Introduction To International Income Taxation
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Author : Philippe Malherbe
language : en
Publisher:
Release Date : 2020-02-26
Introduction To International Income Taxation written by Philippe Malherbe and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-26 with categories.
International Taxation Of Banking
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Author : John Abrahamson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-02-20
International Taxation Of Banking written by John Abrahamson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-20 with Law categories.
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Tax Dispute Resolution
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Author : Raul-Angelo Papotti
language : en
Publisher: Kluwer Law International
Release Date : 2020-10-15
Tax Dispute Resolution written by Raul-Angelo Papotti and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-15 with categories.
Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction. In recent decades, there has been a steady growth in the number of audits and tax assessments carried out by national tax administrations. National legislatures and international organizations have also begun to study and develop new dispute resolution mechanisms that are more effective than those currently available. Notable among these mechanisms is EU Council Directive 2017/1852, which heralded a new era of EU tax legislation seeking to ensure a comprehensive legal framework for dispute resolution in tax matters involving all the Member States.
A Guide To The Anti Tax Avoidance Directive
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Author : Werner Haslehner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-06-26
A Guide To The Anti Tax Avoidance Directive written by Werner Haslehner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-26 with Law categories.
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
Tax Treaty Case Law Around The Globe 2020
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Author : Eric Kemmeren
language : en
Publisher: Linde Verlag GmbH
Release Date : 2021-08-04
Tax Treaty Case Law Around The Globe 2020 written by Eric Kemmeren and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-04 with Law categories.
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, “Tax Treaty Case Law around the Globe 2020” is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Tax Law And Digitalization The New Frontier For Government And Business
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Author : Jeffrey Owens
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-09-15
Tax Law And Digitalization The New Frontier For Government And Business written by Jeffrey Owens and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-15 with Law categories.
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Fundamentals Of Transfer Pricing
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-06-18
Fundamentals Of Transfer Pricing written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-18 with Law categories.
Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments – 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments. With approximately 160 practical examples and 90 relevant international judicial precedents, the presentation proceeds from general to more specialised topics. Such aspects of the subject as the following are thoroughly analysed: what is transfer pricing and the purpose of transfer pricing rules; the arm’s length principle and its application; the consequences of a transaction not being in accordance with the arm’s length principle; the transfer pricing methods; the mechanisms to avoid and resolve disputes; the transfer pricing documentation; the attribution of profits to permanent establishments; the transfer pricing aspects of specific transactions, such as services, financing, intangibles and business restructurings. The application of transfer pricing legislation is arguably the most difficult task that taxpayers and tax authorities around the world must face. With this authoritative source of practical guidance, government officials, tax lawyers, in-house tax counsel, academics, advisory firms, the business community and other stakeholders worldwide will have all the detail they need to move forward in tackling this thorny aspect of the current tax environment.
Co Operative Compliance And The Oecd S International Compliance Assurance Programme
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Author : Ronald Hein
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-06-10
Co Operative Compliance And The Oecd S International Compliance Assurance Programme written by Ronald Hein and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-10 with Law categories.
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Eu Value Added Tax Law
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Author : K PE Lasok
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-08-28
Eu Value Added Tax Law written by K PE Lasok and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-28 with Law categories.
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.