2015/
2016
Uitwerkingen
bijeenkomsten
Nederlands
Internationaal
Belastingrecht
UITWERKINGEN WEEK 1 T/M 7
, Inhoud
Week 1: Belastingplicht Particulieren .................................................................................................. 2
Taak 1.1 ............................................................................................................................................ 2
Taak 1.2 ............................................................................................................................................ 6
Arresten en rechtsregels: ................................................................................................................. 7
Art 7.8 Wet IB 2001 Kwalificerende buitenlandse belastingplichtigen ....................................... 8
Taak 1.3 .......................................................................................................................................... 11
Week 2: Niet-zelfstandige arbeid....................................................................................................... 15
Taak 2.1 .......................................................................................................................................... 15
Taak 2.2 .......................................................................................................................................... 21
Week 3: Vermogen buiten de onderneming ..................................................................................... 25
Taak 3.1 .......................................................................................................................................... 25
Taak 3.2 .......................................................................................................................................... 32
Arresten:......................................................................................................................................... 36
7.4.1d De relatie tussen de forfaitaire rendementsheffing en belastingverdragen ................. 37
3.2.4.A.c Het algemene uitleggingsvoorschrift van lid 2 .......................................................... 38
3.4.3 Dividenden, interesten en royalty’s ............................................................................... 38
Week 4: Multinationale ondernemingen I ......................................................................................... 39
Taak 4.1 .......................................................................................................................................... 42
Week 5: Multinationale ondernemingen II ........................................................................................ 49
Taak 5.1 .......................................................................................................................................... 49
Week 6: Methoden ter voorkoming van dubbele belasting I ............................................................ 66
Taak 6.1 .......................................................................................................................................... 66
Taak 6.2 .......................................................................................................................................... 71
Taak 6.3 .......................................................................................................................................... 73
Week 7: Methoden ter voorkoming van dubbele belasting II ........................................................... 77
Taak 7.1 .......................................................................................................................................... 77
Taak 7.2 .......................................................................................................................................... 85
1
2016
Uitwerkingen
bijeenkomsten
Nederlands
Internationaal
Belastingrecht
UITWERKINGEN WEEK 1 T/M 7
, Inhoud
Week 1: Belastingplicht Particulieren .................................................................................................. 2
Taak 1.1 ............................................................................................................................................ 2
Taak 1.2 ............................................................................................................................................ 6
Arresten en rechtsregels: ................................................................................................................. 7
Art 7.8 Wet IB 2001 Kwalificerende buitenlandse belastingplichtigen ....................................... 8
Taak 1.3 .......................................................................................................................................... 11
Week 2: Niet-zelfstandige arbeid....................................................................................................... 15
Taak 2.1 .......................................................................................................................................... 15
Taak 2.2 .......................................................................................................................................... 21
Week 3: Vermogen buiten de onderneming ..................................................................................... 25
Taak 3.1 .......................................................................................................................................... 25
Taak 3.2 .......................................................................................................................................... 32
Arresten:......................................................................................................................................... 36
7.4.1d De relatie tussen de forfaitaire rendementsheffing en belastingverdragen ................. 37
3.2.4.A.c Het algemene uitleggingsvoorschrift van lid 2 .......................................................... 38
3.4.3 Dividenden, interesten en royalty’s ............................................................................... 38
Week 4: Multinationale ondernemingen I ......................................................................................... 39
Taak 4.1 .......................................................................................................................................... 42
Week 5: Multinationale ondernemingen II ........................................................................................ 49
Taak 5.1 .......................................................................................................................................... 49
Week 6: Methoden ter voorkoming van dubbele belasting I ............................................................ 66
Taak 6.1 .......................................................................................................................................... 66
Taak 6.2 .......................................................................................................................................... 71
Taak 6.3 .......................................................................................................................................... 73
Week 7: Methoden ter voorkoming van dubbele belasting II ........................................................... 77
Taak 7.1 .......................................................................................................................................... 77
Taak 7.2 .......................................................................................................................................... 85
1
