Coverart for item
The Resource De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax

De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax

Label
De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax
Title
De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax
Creator
Subject
Language
eng
Summary
This study researches the fiscal unity in the corporate income tax. The author explores the following questions: 1) What is the foundation for the fiscal unity regime in the Dutch corporate income tax? 2) What are the requirements for forming a fiscal unity and are these requirements in line with the foundation of the regime? 3) How has the foundation been 'translated' into the system of the fiscal unity? 4) What are the consequences of the formation of a fiscal unity, the existence of a fiscal unity and the dissolution of a fiscal unity? 5) How could the regime be improved to bring it more in line with its foundation and its system?
http://library.link/vocab/creatorName
Kok, Q.W.J.C.H
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscale wetenschappelijke reeks
http://library.link/vocab/subjectName
  • group treatment
  • corporate income tax
  • case law
Label
De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax
Instantiates
Publication
Extent
540 p.
Isbn
9789064761560
Label
De fiscale eenheid in de vennootschapsbelasting : fiscal unity in the corporate income tax
Publication
Extent
540 p.
Isbn
9789064761560

Library Locations

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