Summary
Samenvatting IM Deel Filip De Beule
- Course
- Institution
Lesnotities/samenvatting Internationaal Management deel Filip de Beule inclusief taken en gastcolleges
[Show more]
1 review
By: ARLENASTUDENT • 2 year ago
Seller
Follow
gchandelswetenschappen
Reviews received
Content preview
Internationaal managementFilip De Beule
Inleiding ................................................................................................................................................... 5
Deel 1: International Tax and Investment Policy Coherence .................................................................. 6
1. Types belastingen ............................................................................................................................ 6
1.2 Directe belastingen ..................................................................................................................... 6
Personenbelasting (personal income tax) .................................................................................... 6
Vennootschapsbelasting (corporate income tax) ......................................................................... 6
Bronbelasting (withholding taxes) ................................................................................................. 6
1.2 Indirecte belastingen .................................................................................................................. 6
BTW (VAT) ................................................................................................................................... 6
Consumptietax (salestax) ............................................................................................................. 7
Comparison impact of salestax and VAT .................................................................................. 7
Border taxes ................................................................................................................................. 7
2. Entente ............................................................................................................................................. 7
3. Global warming in fiscaal klimaat .................................................................................................... 8
4. Zal de digitalisering eindelijk een diepgaande fiscale innovatie opleveren? ................................... 8
Wiens fout is het? ......................................................................................................................... 9
Deel 2: Taks compliance, avoidance and evasion ................................................................................ 11
1. Attitutes towards taxes, taks evasion and avoidance .................................................................... 11
Kirchler onderzoek ......................................................................................................................... 11
The undersheltering puzzle ............................................................................................................ 12
2. Voordelen en nadelen van belastingsontwijking ............................................................................ 13
2.1 Advantages of taks avoidance ................................................................................................. 13
2.2 Disadvantages of taks avoidance ............................................................................................ 13
3. Taks compliance en audits ............................................................................................................ 13
3.1 What does the theory say about what motivates tax compliance? .......................................... 13
3.2 Effects of (no) audit .................................................................................................................. 14
4. Taks avoidance probleem (belastingsontwijking) .......................................................................... 14
4.1 Cooperation – video ................................................................................................................. 14
4.2 What does the theory say about what motivates tax compliance? .......................................... 15
4.3 Results: intended taks compliance ........................................................................................... 17
4.4 Conclusies ................................................................................................................................ 17
5. Practical consequences ................................................................................................................. 17
Deel 3: Harmful tax practices and state aid ........................................................................................... 18
1. Introductie ...................................................................................................................................... 18
1.1 Taks competitie ........................................................................................................................ 18
1.2 Targeting harmful taks practices .............................................................................................. 18
1.3 Vennootschapsbelasting .......................................................................................................... 18
1
, 2. Harmful taks practices ................................................................................................................... 19
2.1 Het perspectief van de EU ....................................................................................................... 19
2.2 Common colsolidated corporate taks base (CCCTB) .............................................................. 19
3. State aid ......................................................................................................................................... 20
3.1 Identificeren van schadelijke belastingcompetitie volgens de OESO criteria .......................... 20
3.2 Staatssteun .............................................................................................................................. 21
3.3 Identificeren van staatssteun volgens de criteria van EU ........................................................ 21
4. Belgian taks practices .................................................................................................................... 22
4.1 Belgische fiscale stimulansen onder de microscoop ............................................................... 22
4.2 Patent box ................................................................................................................................ 22
4.3 Notionele intrestaftrek .............................................................................................................. 23
4.4 Excess profit rulings ................................................................................................................. 25
Definitie ....................................................................................................................................... 25
Probleem .................................................................................................................................... 26
Visies op EPR ............................................................................................................................. 26
Fiscaal voordeel: goedgunstig voordeel? ................................................................................... 27
Beslissing van de Europese Commissie .................................................................................... 27
Mogelijke oplossing .................................................................................................................... 28
Conclusie .................................................................................................................................... 28
Deel 4: Introductie internationale taxatie ............................................................................................... 29
1. Introductie ...................................................................................................................................... 29
1.1 Bronnen van internationale taxatie ........................................................................................... 29
2. Principes van internationaal bedrijfsinkomenstaks (CIT) ............................................................... 29
2.1 Dubbele taxatie ........................................................................................................................ 30
2.2 Methoden om dubbele taxatie te vermijden ............................................................................. 31
3. Dubbele taxatie berekening en oplossingen .................................................................................. 31
3.1 Algebra van internationale taxatie ............................................................................................ 31
3.2 Voorbeeld van een personenbelasting..................................................................................... 32
3.3 Voorbeeld foreign taks credit (FTC) ......................................................................................... 33
4. Taks planning of strategie .............................................................................................................. 34
4.1 Hybride mismatches (dubbele niet belasting) .......................................................................... 35
4.2 Transfer pricing ........................................................................................................................ 35
Limieten op transfer pricing ........................................................................................................ 36
4.3 Thin capitalization..................................................................................................................... 36
4.4 Taks havens ............................................................................................................................. 36
4.5 Preferentiële taksregimes ........................................................................................................ 37
5. Tekst “international taxation”.......................................................................................................... 37
6. PWC colleges ................................................................................................................................ 37
6.1 Internationaal fiscaal recht ....................................................................................................... 37
Inleiding tot internationaal fiscaal recht ...................................................................................... 37
2
, Recente internationale en Europese ontwikkelingen ................................................................. 38
Dubbelbelastingverdragen (OESO-modelverdrag) .................................................................... 39
Definitie en doel ...................................................................................................................... 39
Krijtlijnen van een DBV ........................................................................................................... 39
OESO-modelverdrag............................................................................................................... 39
Europese regelgeving ................................................................................................................. 47
6.2 Transfer pricing ....................................................................................................................... 49
Introductie ................................................................................................................................... 49
Transfer pricing methodes .......................................................................................................... 51
Typische operationele modellen in de praktijk ........................................................................... 55
Transfer pricing in een Belgisch perspectief............................................................................... 58
Beheer en oplossing van geschillen ........................................................................................... 59
Digitale economie ....................................................................................................................... 62
Deel 4 vervolg: Bespreking taken .......................................................................................................... 64
Taak 1: vennootschap viaduct NV ..................................................................................................... 64
1. Inwonerschap vennootschap ..................................................................................................... 64
2. Vaste inrichting ........................................................................................................................... 65
Redenering vestigingsplaats ...................................................................................................... 66
Vaste inrichting in Frankrijk?....................................................................................................... 68
3. Prestaties van de werknemers ................................................................................................... 72
Taak 2: Business restructuring .......................................................................................................... 73
Standaard model ........................................................................................................................ 74
Restructured model zonder Finco .............................................................................................. 75
Restructured model met Finco (géén goede manier) ................................................................. 77
Restructured model met Finco (wel goede manier) ................................................................... 77
Deel 5: Internationaal financieel management ...................................................................................... 83
1. Introductie ...................................................................................................................................... 83
1.1 Verschillende financieringsbronnen en actoren ....................................................................... 83
2. International financiering in MNE ................................................................................................... 84
2.1 Introductie ................................................................................................................................. 84
Debt-equity decision/ratio ........................................................................................................... 85
Debt ratio varieert bij bedrijf, industrie en land ........................................................................... 86
2.2 Foreign exchange risk (management) ..................................................................................... 86
Economische blootstelling (operating exposure) ........................................................................ 86
Hoe kan een verkoper de economische blootstelling verminderen? ...................................... 87
Hoe kan een koper de economische blootstelling verminderen? ........................................... 88
Transactie blootstelling ............................................................................................................... 88
Hoe kunnen bedrijven de transactie blootstelling minimaliseren ............................................ 89
Hedging practices ................................................................................................................... 90
Translation exposure .................................................................................................................. 90
3
, 2.3 Equity financing ........................................................................................................................ 93
Internationalization of equity market ........................................................................................... 93
2.4 Debt financing .......................................................................................................................... 93
Lenen van de eurodeviezenmarkt .............................................................................................. 93
Aantrekkelijkheid van de eurocurrency markt ......................................................................... 94
Bonds (obligaties) ....................................................................................................................... 94
Buitenlandse obligaties en euro-obligaties ............................................................................. 94
Fiscaliteit en rendement .......................................................................................................... 95
Ter illustratie ............................................................................................................................ 96
2.5 Intracompany financing ............................................................................................................ 96
Methoden om funds te transfereren binnen de MNE ................................................................. 96
Totale schuld en lokale schuld van buitenlandse filialen met een Amerikaanse meerderheid
van 1983-2001 ........................................................................................................................ 97
2.6 Working capital and cash flow management in MNEs ............................................................ 98
Working capital management ..................................................................................................... 98
Methoden voor transfereren van funds binnen de MNE ......................................................... 98
Intracompany trade (trade credit) ............................................................................................ 98
Fronting loan ........................................................................................................................... 99
Cash flow management ............................................................................................................ 100
Multilaterale netting (verrekening) ......................................................................................... 101
Netting systemen (berekeningssystemen) ............................................................................ 101
Voordelen van netting ........................................................................................................... 102
Overheidsbeleid en verrekening ........................................................................................... 102
Gecentraliseerde cash depository ........................................................................................ 103
Gecentraliseerde depository en pooling ............................................................................... 104
4
The benefits of buying summaries with Stuvia:
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
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
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 gchandelswetenschappen. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $10.22. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
66579 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now