The Resource De Europese NV en de Nederlandse vennootschapsbelasting

De Europese NV en de Nederlandse vennootschapsbelasting

Label
De Europese NV en de Nederlandse vennootschapsbelasting
Title
De Europese NV en de Nederlandse vennootschapsbelasting
Creator
Subject
Language
eng
Summary
Describes the treatment of the SE under the Corporate income Tax and focuses on tax liability, the residence fiction, the application of the parent-subsidiary directive and the merger directive, the fiscal unity, the fact that an SE cannot be used as an investment institution, a transfer of the seat and taxation of the hidden reserves and transfer of legal form
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 132 (2003),
http://library.link/vocab/creatorName
Gooijer, J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • Merger Directive
  • group treatment
  • investment company
  • residence
  • European Company
Label
De Europese NV en de Nederlandse vennootschapsbelasting
Instantiates
Publication
Label
De Europese NV en de Nederlandse vennootschapsbelasting
Publication

Library Locations

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