The Resource De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)

De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)

Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
Title
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
Creator
Subject
Language
eng
Summary
This article deals with the general anti-abuse provision which is introduced into the Parent-Subsidiary Directive by the Amending Directive of 27 January 2015. In this first of a two-part article the authors describe the background and the scope of the general anti-abuse provision
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
  • Marres, O.C.R
  • Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • anti-avoidance
  • Parent-Subsidiary Directive
  • GAAR
Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
Instantiates
Publication
Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 1)
Publication

Library Locations

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