The Resource Belastingontwijking : uitstel of afstel?

Belastingontwijking : uitstel of afstel?

Label
Belastingontwijking : uitstel of afstel?
Title
Belastingontwijking : uitstel of afstel?
Creator
Subject
Language
eng
Summary
Description of the new anti-avoidance provisions concerning mergers and split-ups of companies in the Income Tax Act and the Corporate Income Tax Act. Investigation whether the new provisions are compatible with the Merger Directive, especially the fact that tax avoidance is defined as tax evasion or tax deferral
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 131 (2002),
http://library.link/vocab/creatorName
Immerseel, S.F. van
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • Merger Directive
  • tax avoidance
  • anti-avoidance
Label
Belastingontwijking : uitstel of afstel?
Instantiates
Publication
Label
Belastingontwijking : uitstel of afstel?
Publication

Library Locations

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