Zoekresultaten

… and royalties – also with respect to the EU interest-royalty directive, capital gains), a comprehensive treatment of methods to avoid double taxation, tax treaty policy with regard to the interests of developing countries, mutual agreement procedures, exchange of information between tax authorities, assistance in collection of taxes, will all make up the International and European Tax Law course. TAX4073 Period 2 29 Oct 2018 21 Dec 2018 Print course description ECTS credits: 6.0 Coordinator: R.G. … on the US Federal income tax and international income tax systems. In particular it addresses: regimes applicable to individuals and business associations;1. inbound and outbound transactions;2. Safeguard Legislation Addressing the Ownership of Foreign Corporations by United States3. Persons, Controlled Foreign Corporations and Passive Foreign Investment Companies; and tax planning.4. TAX4075 Period 4 4 Feb 2019 5 Apr 2019 Print course description ECTS credits: 6.0 Instruction language: English Coordinator: A.H.H. Bollen …

… and royalties – also with respect to the EU interest-royalty directive, capital gains), a comprehensive treatment of methods to avoid double taxation, tax treaty policy with regard to the interests of developing countries, mutual agreement procedures, exchange of information between tax authorities, assistance in collection of taxes, will all make up the International and European Tax Law course. TAX4073 Period 2 29 Oct 2018 21 Dec 2018 Print course description ECTS credits: 6.0 Coordinator: R.G. … on the US Federal income tax and international income tax systems. In particular it addresses: regimes applicable to individuals and business associations;1. inbound and outbound transactions;2. Safeguard Legislation Addressing the Ownership of Foreign Corporations by United States3. Persons, Controlled Foreign Corporations and Passive Foreign Investment Companies; and tax planning.4. TAX4075 Period 4 4 Feb 2019 5 Apr 2019 Print course description ECTS credits: 6.0 Instruction language: English Coordinator: A.H.H. Bollen …

… and modernisation. The Directives on public procurement have created a set of comprehensive legal instruments which have bolstered the demands of the internal market for more openness of national markets, both for interstate commerce as for foreign trade with third countries. So far the success of the Directives is evident. The Directives have unified the once fragmented pieces of national legislation, creating a common framework of principles, rules and procedures for all the EU Member … current parties’ Agreement, and may be complemented by shared derogations from the current parties’ coverage in order to uphold a suitable balance of opportunities under the Agreement. This means that new signatories to the Agreement can get access to foreign markets while they still have protectionist measures in force, at least for a limited period. It is clear that this represents an advantage for developing countries that desire to join the agreement. They can carry out bilateral negotiations 33 … discrimination of products, service and suppliers of other members to the agreement is not allowed. Lastly, parties must make sure that its entities do not treat domestic suppliers in a different manner on the basis of a larger or smaller degree of foreign ownership or connection. They must also ensure that their entities do not discriminate against domestic suppliers for the reason that their goods or services originates from another party to the Agreement. These rules ensure that products, …