2022
Samenvatting
Internationaal
Belastingrecht
COLLEGEJAAR 2022 – 2023: BLOK 1
, Inhoudsopgave
Week 1.......................................................................................................................................................... 2
Bronnen van internationaal belastingrecht.........................................................................................................2
Non-heffing...........................................................................................................................................................3
Dubbele heffing....................................................................................................................................................3
Week 2.......................................................................................................................................................... 4
Heffingsrechten en heffingsbevoegdheden..........................................................................................................4
Buitenlandse belastingplicht: inkomstenbelasting..............................................................................................5
30%-regeling........................................................................................................................................................6
Week 3.......................................................................................................................................................... 8
Belastingverdragen..............................................................................................................................................8
Voorkomingsmethoden........................................................................................................................................9
Week 4, 5 en 6............................................................................................................................................. 11
Actief inkomen...................................................................................................................................................11
1
Samenvatting
Internationaal
Belastingrecht
COLLEGEJAAR 2022 – 2023: BLOK 1
, Inhoudsopgave
Week 1.......................................................................................................................................................... 2
Bronnen van internationaal belastingrecht.........................................................................................................2
Non-heffing...........................................................................................................................................................3
Dubbele heffing....................................................................................................................................................3
Week 2.......................................................................................................................................................... 4
Heffingsrechten en heffingsbevoegdheden..........................................................................................................4
Buitenlandse belastingplicht: inkomstenbelasting..............................................................................................5
30%-regeling........................................................................................................................................................6
Week 3.......................................................................................................................................................... 8
Belastingverdragen..............................................................................................................................................8
Voorkomingsmethoden........................................................................................................................................9
Week 4, 5 en 6............................................................................................................................................. 11
Actief inkomen...................................................................................................................................................11
1