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  • Search: person:"Smet, Patrick"
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Year of publication
Subject
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Capital mobility 1 Community law 1 Derivat 1 Derivative 1 EU countries 1 EU-Recht 1 EU-Staaten 1 Kapitalmobilität 1 Niederlassungsrecht 1 Right of establishment 1 Steuerpolitik 1 Steuerrecht 1 Tax law 1 Tax policy 1 Theorie 1 Theory 1 Welt 1 World 1
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Online availability
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Free 1
Type of publication
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Article 6 Book / Working Paper 1
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1
Language
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Undetermined 5 English 2
Author
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Smet, Patrick 6 Laloo, Hannes 2 Murre, Donald 2 Thompson, Christopher 2 Adfeldt, Steffan 1 Breuninger, Gottfried 1 Carpentier, Viviane 1 De Smet, Patrick 1 De Waele, Isabelle 1 Ernst, Markus 1 Hemels, Sigrid 1 Hinnekens, Philippe 1 Mostafavi, Siamak 1 Rompen, Joost 1
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Published in...
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Derivatives & financial instruments 2 European taxation : official journal of the Confédération Fiscale Européenne 2 Bulletin for international taxation 1 Information & management : the internat. journal of management processes and systems ; journal of IFIP Users Group 1
Source
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OLC EcoSci 5 ECONIS (ZBW) 2
Showing 1 - 7 of 7
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Freedom of Establishment or Free Movement of Capital : Is There an Order of Priority? Conflicting Visions of National Courts and the ECJ
Hemels, Sigrid - 2011
Where a parent company owns a controlling interest in a subsidiary resident in another Member State the question arises whether article 43 EC Treaty (the freedom of establishment), article 56 EC Treaty (the free movement of capital), or both articles may be relied upon by the taxpayer to...
Persistent link: https://www.econbiz.de/10013118457
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Tax treatment of derivatives
Smet, Patrick; Thompson, Christopher; Murre, Donald - In: Derivatives & financial instruments 14 (2012), pp. 23-32
Persistent link: https://www.econbiz.de/10009699695
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Belgium - Tax Treatment of Derivatives
Smet, Patrick; Thompson, Christopher; Murre, Donald - In: Derivatives & financial instruments 14 (2012), pp. 23-33
Persistent link: https://www.econbiz.de/10010014564
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The influence of extro/introversion on the intention to pay for social networking sites
De Smet, Patrick - In: Information & management : the internat. journal of … 47 (2010) 3, pp. 150-158
Persistent link: https://www.econbiz.de/10008395676
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Tax Treatment of Employee Stock Options in Belgium
Smet, Patrick; Laloo, Hannes - In: Bulletin for international taxation 62 (2008) 8-9, pp. 396-403
Persistent link: https://www.econbiz.de/10008089595
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WHAT'S GOING ON IN ... - BELGIUM: ECJ TO RULE ON TAXATION OF INBOUND DIVIDENDS IN BELGIUM - Details are provided of a preliminary question referred to the ECJ regarding whether or not Belgium must grant a tax credit in respect of the foreign withholding tax on dividends paid by an EU company to Belgian resident individual shareholders.
Smet, Patrick; Laloo, Hannes - In: European taxation : official journal of the … 45 (2005) 4, pp. 158-159
Persistent link: https://www.econbiz.de/10006877501
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COUNTRY REPORTS - BELGIUM
Smet, Patrick; Hinnekens, Philippe - In: European taxation : official journal of the … 38 (1998) 11-12, pp. 381-382
Persistent link: https://www.econbiz.de/10006916425
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