Samenvatting
Samenvatting IM Deel Filip De Beule
Lesnotities/samenvatting Internationaal Management deel Filip de Beule inclusief taken en gastcolleges
[Meer zien]Voorbeeld 4 van de 105 pagina's
Voorbeeld 4 van de 105 pagina's
In winkelwagen1 beoordeling
Door: ARLENASTUDENT • 2 jaar geleden
Voorbeeld van de inhoud
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
Voordelen van het kopen van samenvattingen bij Stuvia op een rij:
√ Verzekerd van kwaliteit door reviews
Stuvia-klanten hebben meer dan 700.000 samenvattingen beoordeeld. Zo weet je zeker dat je de beste documenten koopt!
Snel en makkelijk kopen
Je betaalt supersnel en eenmalig met iDeal, Bancontact of creditcard voor de samenvatting. Zonder lidmaatschap.
Focus op de essentie
Samenvattingen worden geschreven voor en door anderen. Daarom zijn de samenvattingen altijd betrouwbaar en actueel. Zo kom je snel tot de kern!
Veelgestelde vragen
Wat krijg ik als ik dit document koop?
Je krijgt een PDF, die direct beschikbaar is na je aankoop. Het gekochte document is altijd, overal en oneindig toegankelijk via je profiel.
Tevredenheidsgarantie: hoe werkt dat?
Onze tevredenheidsgarantie zorgt ervoor dat je altijd een studiedocument vindt dat goed bij je past. Je vult een formulier in en onze klantenservice regelt de rest.
Van wie koop ik deze samenvatting?
Stuvia is een marktplaats, je koop dit document dus niet van ons, maar van verkoper gchandelswetenschappen. Stuvia faciliteert de betaling aan de verkoper.
Zit ik meteen vast aan een abonnement?
Nee, je koopt alleen deze samenvatting voor €9,49. Je zit daarna nergens aan vast.
Is Stuvia te vertrouwen?
4,6 sterren op Google & Trustpilot (+1000 reviews)
Afgelopen 30 dagen zijn er 66579 samenvattingen verkocht
Opgericht in 2010, al 14 jaar dé plek om samenvattingen te kopen