The Resource Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!

Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!

Label
Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!
Title
Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!
Creator
Subject
Language
eng
Summary
Comments on a bill proposal of 24 December 2003 which provides for the abolition of Art. 12 CITA 1969 under which a conversion of debt claims was subject to tax. In addition, an overview is given of the proposed amendments of the provisions on the depreciation of debt-claims, in particular the changes to the related company criterion, in case a re-evaluation results in taxable profits or additions to a re-evaluation reserve, the anti-abuse measures and the proposed anti-cumulation provisions concerning hybrid debts
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 133 (2004),
http://library.link/vocab/creatorName
  • Bobeldijk, A.C.P
  • Borggreven, M.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • depreciation
  • debt
Label
Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!
Instantiates
Publication
Label
Art. 12 Wet VPB 1969 is dood ; lang leve art. 13ba!
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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