The Resource De kaaimantaks, een kritische beschouwing

De kaaimantaks, een kritische beschouwing

Label
De kaaimantaks, een kritische beschouwing
Title
De kaaimantaks, een kritische beschouwing
Creator
Subject
Language
eng
Summary
The so-called "Cayman tax" was included in Program law No. 1125/0011 of 10 August 2015. Based on the existing reporting obligation for private asset structures, a transparent taxation was introduced for legal arrangements in Type 1 (trusts) and Type 2 (companies and foundations). The author analyses the compatibility of the tax law with existing regulations such as CFC regulations, tax treaties, EU treaties, and anti-abuse provisions, and concludes that some components might be declared unconstitutional if considered by the Constitutional Court
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2015), no. 490-491 ; p. 865-924
http://library.link/vocab/creatorName
Goyvaerts, G.D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • transparency
  • trust
  • foundation
  • CFC
  • tax treaty
  • EU Treaty
  • anti-avoidance
Label
De kaaimantaks, een kritische beschouwing
Instantiates
Publication
Label
De kaaimantaks, een kritische beschouwing
Publication

Library Locations

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