The Resource Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen

Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen

Label
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Title
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Creator
Subject
Language
eng
Summary
Overview of the various anti-abuse provisions in the participation exemption concerning a write-off of debt claims. Describes to which debt-claims the provisions apply, the sanctions, i.e. direct or phased profit-allocation and in which case the sanctions apply
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 132 (2003),
http://library.link/vocab/creatorName
  • Eijsden, J.A.R. van
  • Moes, W.M.H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • participation exemption
  • anti-avoidance
  • allocation of profits
Label
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Instantiates
Publication
Label
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Publication

Library Locations

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