100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Werkcollege 1 CS Europees- en Internationaal belastingrecht $3.22
Add to cart

Answers

Werkcollege 1 CS Europees- en Internationaal belastingrecht

1 review
 126 views  0 purchase
  • Course
  • Institution

Antwoorden werkcollege 1 CS EU en IBR.

Preview 1 out of 3  pages

  • June 7, 2016
  • 3
  • 2015/2016
  • Answers
  • Unknown

1  review

review-writer-avatar

By: Maddyvl • 7 year ago

avatar-seller
WC 1 EU + IBR

Casus 1.1

1a.
Nationaal: Kan NL heffen?
Subject: Karel woont in NL met echtgenoot (woonplaatsbeginsel)
Object: Dus voor wereldinkomen belast in NL.

1b.
Mag NL heffen op grond van het verdrag?
Subject: Inwoner, dus toegang tot het verdrag.
Object: Art. 15 OESO Modelverdrag.
Hij werkt 5 maanden en 1 week in Frankrijk, dat is minder dan 183 dagen per jaar en salaris
wordt uitgekeerd door BV in NL.

Lid 1 zegt werkstaat mag heffen, lid 2 staat een uitzondering. Wanneer aan de eisen van lid 2
wordt voldaan mag de woonstaat heffen. Niet langer dan 183 dagen in werkstaat is aan
voldaan en salaris wordt ook niet uitgekeerd door een onderneming in werkstaat. Dus lid 2
in werking: Woonstaat mag heffen (Nederland).

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller Rowan38. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $3.22. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

52510 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$3.22
  • (1)
Add to cart
Added