The Resource De aftrek voor risicokapitaal

De aftrek voor risicokapitaal

Label
De aftrek voor risicokapitaal
Title
De aftrek voor risicokapitaal
Creator
Subject
Language
eng
Summary
Overview of the main features of the new notional interest deduction for risk capital, in particular the definition of equity, anti-abuse provisions, the treatment of capital generating foreign income, revaluation gains, capital subsidies, the time of determination of equity, changes within the fiscal year, liquidation, merger, split-up, the rate and conditions for the deduction, and evaluation of the aims
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 57 (2006), no. 2 ; p. 4-28
http://library.link/vocab/creatorName
Salens, P
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • notional interest deduction
  • risk capital
  • equity capital
  • liquidation
  • anti-avoidance
  • merger
  • split-up
Label
De aftrek voor risicokapitaal
Publication

Library Locations

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