The Resource Compenserende heffingstoets EU-proof?

Compenserende heffingstoets EU-proof?

Label
Compenserende heffingstoets EU-proof?
Title
Compenserende heffingstoets EU-proof?
Creator
Subject
Language
eng
Summary
Analysis whether the compensatory levy tests included in the provision of the corporate income tax which restrict the deduction of interest are EU proof or constitute unjustifiable restriction of the freedom of capital in EU situations and transactions with third countries
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),
http://library.link/vocab/creatorName
Blokland, G.M.R
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • interest deduction
  • abuse of law
  • fundamental freedoms
  • third countries (EU)
Label
Compenserende heffingstoets EU-proof?
Publication

Library Locations

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