The Resource Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?

Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?

Label
Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?
Title
Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?
Creator
Subject
Language
eng
Summary
This articel comments on whether the provision on a deemed yield made by substantial shareholders investing in a foreign investment company fits within the Dutch Income Tax Act 2001 and whether the provision is compatible with European law. The second part analyses the provision in the context of the bill on exempted companies
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
http://library.link/vocab/creatorName
  • D'Haens, G.L
  • Stevens, S.A
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • substantial shareholding
  • exemption
  • foreign investment entity
Label
Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?
Instantiates
Publication
Label
Art. 4.14 Wet IB 2001 : op de schroothoop of revisie?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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