The Resource De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst

De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst

Label
De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
Title
De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
Creator
Subject
Language
eng
Summary
Description of the must important provisions of the current Corporate Income Tax which are deemed to be incompatible with the EC Treaty. The first part provides for an overview of the EC treaty freedoms and the criteria developed by the European Court of Justice to determine whether a tax provision is compatible with the EC treaty. The second part describes the most important provisions which are most certainly not EU-proof, such as the interest deduction provisions, the provision that a foreign participation may not be held as a pure investment, the requirements concerning a foreign hybrid loan, the transfer of a devaluated claim to another EU company, the transformation of a devaluated debt claim into equity, the Holland routing provision, and various aspects of the fiscal unity and the regime for investment companies. The last part describes the lessons for a new Corporate Income Tax Proposal
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - vol. 73 (2004),
http://library.link/vocab/creatorName
Kiekebeld, B.J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • EU Treaty
  • corporate income tax
  • interest deduction
  • European Company
  • group treatment
Label
De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
Instantiates
Publication
Label
De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
Publication

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