| 000 | 01420nab a2200289 c 4500 | ||
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| 999 |
_c146506 _d146506 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004184922.0 | ||
| 007 | ta | ||
| 008 | 221004t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aBammens, Niels _955650 |
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| 245 | 1 | 0 |
_aWhat is tax on capital for the purposes of a tax treaty? an analysis of two recent Belgian Supreme Court decisions on the Belgian net asset tax _helectrónico _c Niels Bammens and Filip Debelva |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThis article discusses two decisions of the Belgian Supreme Court on the compatibility of the Belgian net asset tax with the Belgium-Luxembourg Income and Capital Tax Treaty (1970) and the Belgium-Netherlands Income and Capital Tax Treaty (2001), which raise questions regarding “tax on capital”, “taxes covered” and treaty interpretation. | ||
| 650 | 4 |
_aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL _948597 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aTRIBUNAL SUPREMO _948612 |
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| 650 | 4 |
_aBÉLGICA _932312 |
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| 650 | 4 |
_aLUXEMBURGO _947658 |
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| 650 | 4 |
_aPAISES BAJOS _943712 |
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| 700 | 1 |
_aDebelva, Filip _963839 |
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| 773 | 0 |
_9168076 _oBIT/2022/8 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 8, 2022, 15 p. |
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| 942 | _cRE | ||