The Resource De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 1)

De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 1)

Label
De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 1)
Title
De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 1)
Creator
Subject
Language
  • dut
  • eng
Summary
This article, discusses about recent and future developments with regard to the permanent establishment in the Dutch Corporate income tax law and the withholding tax law. In this first part the authors discuss the anti-abuse regulations from ATAD1, ATAD2 and the MLI related to permanent establishments, the definition of the term permanent establishment in the Corporate income tax act 1969, and the rules for the prevention of double taxation. In the second part, the article discusses about the permanent establishment and the conditional withholding tax, the amendment of the cessation loss scheme, concurrence problem, and the permanent establishment in the Tax Treaty Policy Memorandum 2020
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 89 (2020), no. 12 ; 25 p
http://library.link/vocab/creatorName
  • Lamers, A.W.G
  • Dun, M. van
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • PE
  • ATAD
  • ATAD 2
  • corporate income tax
  • withholding tax
Label
De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 1)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/K-N/MBB/12_25.pdf
Publication

Library Locations

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