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The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty

dc.contributor.authorDocclo, Caroline
dc.date.accessioned2025-04-03T11:00:27Z
dc.date.available2025-04-03T11:00:27Z
dc.date.issued2024-12-23
dc.identifier.citationDocclo C., The Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treaty, [w:] Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Kukulski Z., Sęk M. (red.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024, s. 113-130, https://doi.org/10.18778/8331-399-3.11pl_PL
dc.identifier.isbn978-83-8331-399-3
dc.identifier.urihttp://hdl.handle.net/11089/55224
dc.description.abstractThis contribution illustrates the inability of the Belgian and French authorities and courts to agree on the interpretation the term “immovable property” (bien immobilier) used in the double tax treaty of 10 March 1964 between Belgium and France when characterizing shares in French real estate companies for the purposes of distributing the power to tax dividends or capital gains derived from those shares.pl_PL
dc.language.isoenpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofKukulski Z., Sęk M. (red.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024;
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleThe Dissenting Interpretation of the Term “Immovable Property” in the Treaty of 1964 between Belgium and France and the Outcome of the Discussion in Their New Treatypl_PL
dc.typeBook chapterpl_PL
dc.page.number113-130pl_PL
dc.contributor.authorAffiliationUniversité de Liège, Université libre de Bruxelles, Royal University of Law and Economics of Phnom Penh, Permanent Scientific Committee of the International Fiscal Association, Brussels Barpl_PL
dc.identifier.eisbn978-83-8331-400-6
dc.identifier.doi10.18778/8331-399-3.11


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