The Resource De Nederlandse implementatie van ATAD2 : het consultatiedocument

De Nederlandse implementatie van ATAD2 : het consultatiedocument

Label
De Nederlandse implementatie van ATAD2 : het consultatiedocument
Title
De Nederlandse implementatie van ATAD2 : het consultatiedocument
Creator
Subject
Language
eng
Summary
On 29 October 2018 the Dutch Ministry of Finance launched a public (internet) consultation for the draft legislative proposal to implement the anti-mismatch provisions from ATAD2 in the Corporate Income Tax Act 1969. In this article the authors discuss the draft legislative proposal. The most important questions they address are: does the legislative proposal comply with the implementation obligations as laid down in ATAD2; and are the options that ATAD2 offers used wisely?
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 88 (2019), no. 2 ; p. 60-73
http://library.link/vocab/creatorName
  • Rijff, L.S
  • Stevens, A.J.A
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • hybrid mismatch
  • ATAD
Label
De Nederlandse implementatie van ATAD2 : het consultatiedocument
Instantiates
Publication
Label
De Nederlandse implementatie van ATAD2 : het consultatiedocument
Publication

Library Locations

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