The Resource De antimisbruikbepaling in de Moeder-dochterrichtlijn

De antimisbruikbepaling in de Moeder-dochterrichtlijn

Label
De antimisbruikbepaling in de Moeder-dochterrichtlijn
Title
De antimisbruikbepaling in de Moeder-dochterrichtlijn
Creator
Subject
Language
eng
Summary
The article describes anti-abuse rules included in the Parent-Subsidiary Directive which will be introduced into national laws in EU Member States on 1 January 2016. The author explains the regulation in detail and examines the relation between primary EU law and national legislation and the application of the regulation in source and in resident countries
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 84 (2015), no. 9 ; p. 277-282
http://library.link/vocab/creatorName
Kok, Q.W.J.C.H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • anti-avoidance
  • Parent-Subsidiary Directive
Label
De antimisbruikbepaling in de Moeder-dochterrichtlijn
Instantiates
Publication
Label
De antimisbruikbepaling in de Moeder-dochterrichtlijn
Publication

Library Locations

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