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Internationaal fiscaal recht cursus
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Deze cursus bevat buiten de theorie ook opgeloste oefeningen. Examenvragen van dit jaar zijn aangeduid.
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By: gillesdebaere • 6 year ago
By: gillesdebaere • 7 year ago
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Internationaal fiscaal rechtInhoud
Deel 1: Inleiding........................................................................................................................................ 3
Dubbele belasting: Definitie ................................................................................................................. 4
Dubbele belasting: Juridische dubbele belasting................................................................................. 4
Dubbele belasting: Economische dubbele belasting ........................................................................... 4
Dubbele belasting: Oorzaken EX! ......................................................................................................... 5
Twee hoofdmethoden ter vermijding van dubbele belasting: ............................................................ 5
Vermijding dubbele belasting: Intern recht ......................................................................................... 6
Vermijding dubbele belasting: Internationaal recht ............................................................................ 7
Deel 2: Dubbelbelastingverdragen........................................................................................................... 8
Definitie & doel .................................................................................................................................... 8
Krachtlijnen .......................................................................................................................................... 8
Overzicht door België afgesloten verdragen ....................................................................................... 9
Modelverdragen ................................................................................................................................... 9
Nuttige toepassingsrichtlijnen ............................................................................................................. 9
Internationale dubbele belasting – remedies ...................................................................................... 9
Inleiding .............................................................................................................................................. 10
Inleiding tot dubbelbelastingverdragen ............................................................................................. 12
ART 1 Toepassingsgebied – personeel ........................................................................................... 12
Inwoners van België –Natuurlijke personen (artikel 3 WIB92):..................................................... 13
Inwoners van België –Vennootschappen onderworpen (A) aan VennB. (artikel 2 WIB92) of (A)
aan RpB(artikel 220 WIB92) ........................................................................................................... 13
Art 2 Toepassingsgebied – Materieel toepassingsgebied.............................................................. 14
Art 3 Algemene definities............................................................................................................... 16
Art 4. Definitie van Inwoner ........................................................................................................... 17
Art 5. Definitie van vaste inrichting ............................................................................................... 18
Art 5. Definitie van VI – Art 229 WIB92.......................................................................................... 23
Art 6. Inkomsten uit onroerende goederen ................................................................................... 28
Art 7. Winsten van ondernemingen ............................................................................................... 29
Art. 8 Inkomsten uit lucht-, binnen- en zeevaart ........................................................................... 30
Art. 9 Onderling afhankelijke ondernemingen .............................................................................. 30
Art. 10, 11 & 12: dividenden, interesten & royalties ..................................................................... 32
Art. 10 Dividenden ......................................................................................................................... 32
Art. 11 interesten ........................................................................................................................... 36
, Art. 12 Royalty’s ............................................................................................................................. 40
Artikel 12, §4: Bron van de royalties(cfr. interesten) ↔OESO-Model.......................................... 42
Art. 13 Vermogenswinst................................................................................................................. 43
Art. 14 Zelfstandige beroepen ....................................................................................................... 45
Art. 16 t.e.m. 21 Overige heffingsbevoegdheid ............................................................................. 49
Art. 16 Vennootschapsleiding ........................................................................................................ 50
Art. 17 Artiesten & sportbeoefenaars............................................................................................ 51
Art. 18 Pensioenen, lijfrenten, sociale zekerheidsuitkeringen en alimentatie-uitkeringen .......... 52
Art. 19 Overheidsfuncties .............................................................................................................. 52
Art. 20 Leraren & studenten .......................................................................................................... 54
Art. 21 Andere inkomsten .............................................................................................................. 54
Art. 22 Vermogen ........................................................................................................................... 55
Art. 23 Voorkoming van dubbele belasting ................................................................................... 55
Art. 24 Werkzaamheden Buitengaats ............................................................................................ 57
Art. 25 Instellingen voor collectieve beleggingen in effecten ....................................................... 57
Art. 26 Non-discriminatie ............................................................................................................... 57
Art. 27 Compensatieregeling voor Nederlandse grensarbeiders .................................................. 57
Art. 28 Regeling voor onderling overleg ........................................................................................ 57
Art. 29 Uitwisseling van inlichtingen .............................................................................................. 58
Art. 30 Invorderingsbijstand .......................................................................................................... 58
Art. 31 Beperkingen van de artikelen 29 en 30 ............................................................................. 58
Art. 32 Diplomatieke en consulaire ambtenaren ........................................................................... 58
Art. 33 Inwerkingtreding ................................................................................................................ 58
Art. 34 Beëindiging ......................................................................................................................... 58
Deel 3: Europese regelgeving................................................................................................................. 58
Europese richtlijnen ........................................................................................................................... 58
Deel 4: België in internationale planning ............................................................................................... 61
België fiscale kader ............................................................................................................................. 61
Notionele intrestaftrek ...................................................................................................................... 61
België als investeringslocatie !!! EX................................................................................................... 62
Internationale belastingvermijding .................................................................................................... 66
Doel ................................................................................................................................................ 66
Methodes ....................................................................................................................................... 66
Maatregelen ................................................................................................................................... 69
, Deel 1: Inleiding
Internationaal fiscaal recht omvat het geheel aan regels die, in een grensoverschrijdend kader,
bepalen waar en hoe een welbepaald inkomen van een belastingplichtige belast wordt.
Intresten betalen voor de lening intresten zijn aftrekbaar
Vaste inrichting =worden gezien als 1 dezelfde venn , 1 entiteit
Venn 2 afzonderlijke venn , die van elkaar aandelen hebben, 2 verschillende entiteiten (=venn)
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