The Resource Belastingontwijking : uitstel of afstel?
Belastingontwijking : uitstel of afstel?
Resource Information
The item Belastingontwijking : uitstel of afstel? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Belastingontwijking : uitstel of afstel? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Belastingontwijking : uitstel of afstel?
- Title
- Belastingontwijking : uitstel of afstel?
- 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?
- Label
- Belastingontwijking : uitstel of afstel?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Belastingontwijking--uitstel-of-afstel/4cVrlV-M1H0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Belastingontwijking--uitstel-of-afstel/4cVrlV-M1H0/">Belastingontwijking : uitstel of afstel?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Belastingontwijking--uitstel-of-afstel/4cVrlV-M1H0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Belastingontwijking--uitstel-of-afstel/4cVrlV-M1H0/">Belastingontwijking : uitstel of afstel?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
