Werkcollegeopgaven en -antwoorden van het vak Capita Selecta Belastingheffing Particulieren (695230), gegeven voor studenten MSc Fiscaal Recht en MSc Fiscale Economie aan Tilburg University. De antwoorden zijn veelal aangevuld met extra studiestofinhoud die betrekking heeft op het desbetreffende on...
,Inhoud
I. Aanmerkelijkbelangregeling en de structuur van de inkomstenbelasting en schenk- en
erfbelasting 5
II. Huwelijk, schenking en overlijden 12
III. Bedrijfsopvolgingsregeling 17
IV. Onzakelijke transacties en terbeschikkingstellingsregeling 23
V. Onzakelijke leningen en borgstellingen 32
VI. Reorganisatie- en bedrijfsopvolgingsstructuren 41
VII. Emigratie en immigratie 54
VIII. Doelvermogens 64
IX. Lucratief belang en private equity 71
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