| 000 | 01063nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143052 _d143052 |
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| 003 | ES-MaIEF | ||
| 005 | 20201020124109.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968496 _aDeré, Pieter |
|
| 245 | 0 |
_aBelgian court clarifies tax-sparing clause in treaties _c by Pieter Deré and Jean-Philippe Van West |
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| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss a recent Belgian case addressing the treatment of tax-sparing clauses in Belgium's tax treaties. | ||
| 650 |
_aDOBLE IMPOSICION _947460 |
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| 650 |
_aTRATADOS INTERNACIONALES _943410 |
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| 650 |
_aEXENCIONES TRIBUTARIAS _944038 |
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| 650 | 4 |
_aBÉLGICA _932312 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_967548 _aVan West, Jean Philippe |
|
| 773 | 0 |
_9163594 _oOP 138-Bis/2020/99/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 13, September 28, 2020, p. 1715-1717 |
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| 942 | _cART | ||