The Resource De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969

De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969

Label
De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969
Title
De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969
Creator
Subject
Language
  • dut
  • eng
Summary
The article considers the new documentation obligation included in art. 12 ag par. 1 Corporate Income Tax Law 1969. It discusses the background and scope, the necessity and the connection with the regular administrative obligation in art. 52 General Taxation Law, and describes the possibilities for additional recovery as well as the reversal of the burden of proof
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 89 (2020), no. 2 ; p. 48-56
http://library.link/vocab/creatorName
  • Fibbe, G.K
  • Kappel, D.P.J.G. van
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • documentation requirements
  • corporate income tax
  • ATAD 2
Label
De nieuwe documentatieplicht in art. 12 ag Wet Vpb 1969
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/K-N/MBB/2_48-56.pdf
Publication
Note
20200519

Library Locations

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