The Resource 3% Corporate income tax surcharge on distributed income : the beginning of the end?

3% Corporate income tax surcharge on distributed income : the beginning of the end?

Label
3% Corporate income tax surcharge on distributed income : the beginning of the end?
Title
3% Corporate income tax surcharge on distributed income : the beginning of the end?
Creator
Subject
Language
  • eng
  • eng
Summary
Since its introduction in 2012, the future of the 3% corporate income tax surcharge on distributed income has become increasingly uncertain in light of certain case law. This note aims to provide an overview of the ongoing legal debate and of refund opportunities that require action before 31 December 2016
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 1 ; p. 39-41
http://library.link/vocab/creatorName
Mallaret, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • surcharge
  • redistribution principle
Label
3% Corporate income tax surcharge on distributed income : the beginning of the end?
Instantiates
Publication
Note
20170207
Other control number
et_2017_01_fr_1.html
Label
3% Corporate income tax surcharge on distributed income : the beginning of the end?
Publication
Note
20170207
Other control number
et_2017_01_fr_1.html

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