Dit document telt bijna 100 blz's en bevat zeer uitgebreide uitwerkingen van de bijeenkomsten met een samenvatting van de stof per week. De berekeningen zijn makkelijk te begrijpen en het is erg gedetailleerd! Aangezien het boek niet aansluit bij de opdrachten was het persoonlijk erg lastig de stof...
Uitwerkingen
bijeenkomsten
Nederlands
Internationaal
Belastingrecht
UITWERKINGEN WEEK 1 T/M 7
, Inhoud
Week 1: Belastingplicht Particulieren .................................................................................................. 2
Taak 1.1 ............................................................................................................................................ 2
Taak 1.2 ............................................................................................................................................ 6
Arresten en rechtsregels: ................................................................................................................. 7
Art 7.8 Wet IB 2001 Kwalificerende buitenlandse belastingplichtigen ....................................... 8
Taak 1.3 .......................................................................................................................................... 11
Week 2: Niet-zelfstandige arbeid....................................................................................................... 15
Taak 2.1 .......................................................................................................................................... 15
Taak 2.2 .......................................................................................................................................... 21
Week 3: Vermogen buiten de onderneming ..................................................................................... 25
Taak 3.1 .......................................................................................................................................... 25
Taak 3.2 .......................................................................................................................................... 32
Arresten:......................................................................................................................................... 36
7.4.1d De relatie tussen de forfaitaire rendementsheffing en belastingverdragen ................. 37
3.2.4.A.c Het algemene uitleggingsvoorschrift van lid 2 .......................................................... 38
3.4.3 Dividenden, interesten en royalty’s ............................................................................... 38
Week 4: Multinationale ondernemingen I ......................................................................................... 39
Taak 4.1 .......................................................................................................................................... 42
Week 5: Multinationale ondernemingen II ........................................................................................ 49
Taak 5.1 .......................................................................................................................................... 49
Week 6: Methoden ter voorkoming van dubbele belasting I ............................................................ 66
Taak 6.1 .......................................................................................................................................... 66
Taak 6.2 .......................................................................................................................................... 71
Taak 6.3 .......................................................................................................................................... 73
Week 7: Methoden ter voorkoming van dubbele belasting II ........................................................... 77
Taak 7.1 .......................................................................................................................................... 77
Taak 7.2 .......................................................................................................................................... 85
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