The Resource Artikel 207, 2de lid WIB 1992 herbekeken

Artikel 207, 2de lid WIB 1992 herbekeken

Label
Artikel 207, 2de lid WIB 1992 herbekeken
Title
Artikel 207, 2de lid WIB 1992 herbekeken
Creator
Subject
Language
eng
Summary
The article describes the origin and the evolution of article 207(2) of the Income Tax Code 1992 concerning the transfer of profits within a group of companies to a loss making company in the group. Article 207 (2) provides that the fiscal profits are at least equal to the abnormal or benevolent advantage of the tax year. The last part provides an overview of the related case law and the legal doctrine
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2013), no. 442 ; p. 419-430
http://library.link/vocab/creatorName
  • Vetters, W
  • Bonné, J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • losses
  • group of companies
  • anti-avoidance
  • case law
Label
Artikel 207, 2de lid WIB 1992 herbekeken
Instantiates
Publication
Label
Artikel 207, 2de lid WIB 1992 herbekeken
Publication

Library Locations

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