The Resource De Wet uitwisseling inlichtingen over rulings
De Wet uitwisseling inlichtingen over rulings
Resource Information
The item De Wet uitwisseling inlichtingen over rulings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item De Wet uitwisseling inlichtingen over rulings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 1 January 2017, the Law on the exchange of information on rulings came into effect. This law implements EU Directive 2015/2376 based on which Member States of The European Union have committed to the automatic exchange of rulings in the fight against international tax evasion. This article first discusses the international background, implementation in the Netherlands, legal protection and possible bottlenecks
- Language
- eng
- Label
- De Wet uitwisseling inlichtingen over rulings
- Title
- De Wet uitwisseling inlichtingen over rulings
- Language
- eng
- Summary
- On 1 January 2017, the Law on the exchange of information on rulings came into effect. This law implements EU Directive 2015/2376 based on which Member States of The European Union have committed to the automatic exchange of rulings in the fight against international tax evasion. This article first discusses the international background, implementation in the Netherlands, legal protection and possible bottlenecks
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 5 ; p. 212-220
- http://library.link/vocab/creatorName
- Kolste, N
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- automatic exchange of information
- advance tax ruling
- legal protection
- Label
- De Wet uitwisseling inlichtingen over rulings
- Label
- De Wet uitwisseling inlichtingen over rulings
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-Wet-uitwisseling-inlichtingen-over/0Di3thprfhI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-Wet-uitwisseling-inlichtingen-over/0Di3thprfhI/">De Wet uitwisseling inlichtingen over rulings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/De-Wet-uitwisseling-inlichtingen-over/0Di3thprfhI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-Wet-uitwisseling-inlichtingen-over/0Di3thprfhI/">De Wet uitwisseling inlichtingen over rulings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>