The Resource Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn

Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn

Label
Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
Title
Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
Creator
Subject
Summary
Article on recent case law regarding Art. 14 Corporate Income Tax Act 1969 in relation to the EC Merger Directive. The author focuses especially on the differences between Art. 14 Corporate Income Tax Act 1969 and the Merger directive. The requirements set for a business merger are taken as a starting point. With respect to each of the differences the author indicates whether it is necessary that the law is amended in accordance with the Merger Directive or whether certain additional measures are sufficient
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 127 (1998),
http://library.link/vocab/creatorName
Brande-Boomsluiter, E. van den
Language note
Dutch
http://library.link/vocab/subjectName
  • corporate income tax
  • Merger Directive
Label
Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
Instantiates
Publication
Abbreviated title
WFR
Label
Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
Publication
Abbreviated title
WFR

Library Locations

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      52.37366609999999 4.9336932
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