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Complete samenvatting van het IBR deel van het vak IBR (andere samenvatting is het EBR deel) $16.78   Add to cart
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Summary

Complete samenvatting van het IBR deel van het vak IBR (andere samenvatting is het EBR deel)

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  • Course
  • Internationaal belastingrecht
  • Institution
  • Vrije Universiteit Amsterdam (VU)

Zeer uitgebreide en complete samenvatting van het vak IBR. Alle belangrijke onderwerpen worden behandeld zonder onnodig diep te gaan op de stof. Perfect als samenvatting! Als deze samenvatting onder de knie is, kan je het tentamen sowieso halen!

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Document information

  • March 1, 2018
  • 80
  • 2017/2018
  • Summary

Subjects

  • ibr
  • fiscaal recht
  • internationeel belastingrecht
  • vu

Written for

  • Vrije Universiteit Amsterdam (VU)
  • Master Fiscaal Recht
  • Internationaal belastingrecht
All documents for this subject (4)

2  reviews

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By: yuxufb • 3 year ago

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By: nla250 • 5 year ago

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Swarleyy

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Content preview

DEEL IBR



1

, I NH OU DS OP G AVE

Deel IBR ............................................................................................................................................................ 1
Stappenplan tentamen ...................................................................................................................................................................... 4
Theorie ............................................................................................................................................................................................... 5
TRansfer-pricing ............................................................................................................................................................................... 7
Stap 1 – Wil Nederland heffen? ....................................................................................................................................................... 9
Buitenlandse belastingplicht Wet IB 2001 .................................................................................................................................. 9
Kwalificerende buitenlandse belastingplicht .............................................................................................................................. 9
Box I – inkomen uit werk en woning ......................................................................................................................................... 9
Box 2 – inkomen uit aanmerkelijk belang ................................................................................................................................ 10
Box 3 – inkomen uit sparen en beleggen ................................................................................................................................. 10
Buitenlandse belastingplicht in de Vpb .................................................................................................................................... 10
Stap 2: Mag Nederland heffen? ..................................................................................................................................................... 11
Stap 2.1: Personele reikwijdte verdrag ..................................................................................................................................... 11
Inwonerschap .............................................................................................................................................................................. 11
Voorwaarde 1: Inwonerschap naar nationaal recht .................................................................................................................. 11
Voorwaarde 2: Onderworpenheid (liable to tax)...................................................................................................................... 11
Stap 2.2: Toewijzingsbepalingen ............................................................................................................................................... 12
Onroerend goed ........................................................................................................................................................................ 12
Vaste inrichting ........................................................................................................................................................................ 12
Dividenden ............................................................................................................................................................................... 14
Interest ...................................................................................................................................................................................... 15
Royalties................................................................................................................................................................................... 15
Vervreemdingswinsten ............................................................................................................................................................. 16
Inkomen uit dienstbetrekking ................................................................................................................................................... 17
Artikel 15 ................................................................................................................................................................................. 17
Artikel 16 (bestuurders) ........................................................................................................................................................... 17
Artikel 18 (pensioenen) ............................................................................................................................................................ 18
Artikel 21 (restartikel) .............................................................................................................................................................. 18
Vragen ......................................................................................................................................................................................... 19
Toewijzingsbepalingen ............................................................................................................................................................ 19
Stap 3: Voorkoming ........................................................................................................................................................................ 21
Besluit voorkoming dubbele belasting ..................................................................................................................................... 21
Voorkoming onder belastingverdragen .................................................................................................................................... 21
Vrijstellingsmethode ................................................................................................................................................................ 21
Doorschuifregeling ................................................................................................................................................................... 22
Inhaalregeling ........................................................................................................................................................................... 22
Verrekeningsmethode .............................................................................................................................................................. 22
Objectvrijstelling (art. 15e Vpb) .............................................................................................................................................. 23
Voortwenteling ......................................................................................................................................................................... 23
Vragen voorkoming .................................................................................................................................................................... 24
Jurisprudentieoverzicht IBR ......................................................................................................................................................... 26
Algemeen ................................................................................................................................................................................. 26
Interpretatie (art. 3 OESO-Model) ........................................................................................................................................... 26
Woonplaats (art. 4 OESO-Model) ............................................................................................................................................ 27
Dividenden, interesten, royalty´s (art. 10-12 OESO-Model) ................................................................................................... 27
Vermogenswinsten (art. 13 OESO-Model) .............................................................................................................................. 28
Vaste inrichting (art. 5 en 7 OESO-Model).............................................................................................................................. 28
Inkomsten uit arbeid (Art. 15-20 OESO-Model) ..................................................................................................................... 30
Restartikel (Art. 21 OESO-Model) .......................................................................................................................................... 31
Voorkoming (Art. 23 OESO-Model) ....................................................................................................................................... 31
Antwoorden ..................................................................................................................................................................................... 33
Toewijzingsbepalingen ............................................................................................................................................................ 33
Voorkoming ............................................................................................................................................................................. 40



2

,Deel EBR ......................................................................................................................................................... 47
Stappenplan EBR ............................................................................................................................................................................ 48
Vrije verkeer ............................................................................................................................................................................... 48
STaatssteun ................................................................................................................................................................................. 48
Algemeen ......................................................................................................................................................................................... 49
DE EU-verdragsvrijheden .............................................................................................................................................................. 51
Algemeen ................................................................................................................................................................................. 51
Verhouding tussen de vrijheden ............................................................................................................................................... 51
De toepassingsvoorwaarden ..................................................................................................................................................... 51
Materiële reikwijdte vrijheden ................................................................................................................................................. 52
Vrijheidsbegrippen ................................................................................................................................................................... 52
Maatregelen met onderscheid ................................................................................................................................................... 52
Belemmerende maatregelen zonder onderscheid ..................................................................................................................... 53
Dwingende reden van algemeen belang ................................................................................................................................... 54
Jurisprudentie EBR ........................................................................................................................................................................ 61
Inkomstenbelasting .................................................................................................................................................................. 61
Dividendbelasting .................................................................................................................................................................... 67
Vennootschapsbelasting ........................................................................................................................................................... 71
Richtlijnen ................................................................................................................................................................................ 78
Meestbegunstiging ................................................................................................................................................................... 80




3

, ST AP P E NP LAN T ENT AMEN

Stap 1 Wil Nederland heffen?
1.1 Binnenlandse of buitenlandse belastingplicht?

1.1.1 Woonplaats bepalen op basis van de nationale wet
▪ Lex generalis: art. 4 AWR
▪ Lex specialis: art. 2, lid 4, Wet Vpb; art. 1, lid 3, Wet Divb; art. 2.2, lid 1, Wet IB.
1.1.2 Indien woonplaats in Nederland: binnenlandse belastingplicht.
Indien woonplaats buiten Nederland: (mogelijk) buitenlandse belastingplicht.

1.2 Waarover wil Nederland heffen?

1.3 Binnenlandse belastingplicht: wereldinkomen1
Buitenlandse belastingplicht: Nederlands inkomen
Dividendbelasting: opbrengsten2

Conclusie Nederland wil (niet) heffen.
Indien Nederland wil heffen, ga naar stap 2; zo niet, einde vraag.

Stap 2 Mag Nederland heffen?
2.1 Personele reikwijdte van het verdrag (art. 1)

2.1.1 Inwonerschap voor het verdrag?
▪ Persoon (art. 3);
▪ Die op basis van zijn woon- of vestigingsplaats fully liable to tax is (dus binnenlands belastingplichtig is)
(art. 4, lid 1, OESO-Model);
▪ In één of meer van de verdragsstaten.
2.1.2 Indien sprake is van een dual resident kan dit van invloed zijn op de full liability to tax.

Conclusie Het verdrag is van toepassing omdat sprake is van een inwoner in de zin van art. 4.

2.2 Toewijzingsbepaling
Inkomen Artikel Heffingsrecht Beperkt heffingsrecht
Inkomsten uit onroerend goed 6 Bronstaat Nee
Ondernemingswinsten 7 Bronstaat Nee
Dividenden 10 Woonstaat Bronstaat
Interest 11 Woonstaat Bronstaat
Royalty's 12 Woonstaat Nee
Vervreemding onroerend goed 13, lid 1 Bronstaat Nee
Vervreemding roerende goederen van
een vaste inrichting 13, lid 2 Bronstaat Nee
Vervreemding aandelen in een onroerend
goedlichaam 13, lid 4 Bronstaat Nee
Overige vervreemdingswinsten 13, lid 5 Woonstaat Nee
Tenzij in bronstaat uitgeoefend
Arbeidsinkomsten 15, lid 1 Woonstaat (woonstaatuitzondering in lid 2)
Directeursbeloningen 16 Bronstaat Nee
Entertainers en sporters 17 Bronstaat Nee
Pensioenen 18 Woonstaat Nee
Government services 19 Overheidsstaat Nee
Studenten (geen tentamenstof) 20 Woonstaat Nee
Restinkomen 21 Woonstaat Nee

Stap 3 Voorkoming door woonstaat
3.1 Wijze van voorkoming door de woonstaat
▪ Verrekening;
▪ Vrijstelling.




1
Van belang is hier nog de de objectvrijstelling van art. 15e Vpb. Zie hiervoor verder op in de reader over hoe deze werkt.
2
Binnen Europa altijd rekening houden met de inhoudingsvrijstelling in de dividendbelasting.
4

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