The Resource De Interest Rate Swap in drie fiscale sferen

De Interest Rate Swap in drie fiscale sferen

Label
De Interest Rate Swap in drie fiscale sferen
Title
De Interest Rate Swap in drie fiscale sferen
Creator
Subject
Language
  • dut
  • eng
Summary
The article considers the tax treatment of Interest Rate Swap (IRS) agreements in three different situations: in the context of corporate income tax, and in the context of individual income tax as box 1 income or box 3 income
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
  • Asma, J.H
  • Storm, L.H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • interest
  • swap
  • individual income tax
  • corporate income tax
  • box
Label
De Interest Rate Swap in drie fiscale sferen
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/U-W/WFR/7078_15-23.zip
Publication
Note
20150408

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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