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Stappenplan

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Stappenplan

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Stappenplan IBR

1. Wil Nederland heffen? (art 104 GW)
a. Nationaal heffingsrecht? (IB, VPB, DB, BB)
i. Welke belasting? IB of Vpb
ii. Inwoner of niet inwoner?
iii. Binnenlands of buitenlands belastingplichtig

b. Fiscale claims andere landen?
i. Wereldinkomen of broninkomen?

2. Wel heffingsrecht: Mag Nederland heffen? (art 94 GW)
a. Toegang tot het verdrag?
i. JA:
1. Toewijzingsbepalingen verdrag
a. Woonland mag heffen, dan mag bronland
niet heffen
b. Bronland mag heffen, woonland in eerste
instantie ook, maar moet aftrek ter
voorkoming verlenen

2. Voorkomingsmethode (vrijstelling of verrekening
ii. NEE  Besluit voorkoming dubbele belasting 2001

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A.C.G.A.C. de Graaf, P. Kavelaars, A.J.A. Stevens Fed fiscale studieserie 39 - Internationaal belastingrecht

Edition:14 december 2017
ISBN:9789013145168
Edition:11

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Institution: Universiteit Leiden (UL)
Study: fiscaal recht
Course: 22034218

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