The Resource De vestigingsplaatsfictie in de vennootschapsbelasting

De vestigingsplaatsfictie in de vennootschapsbelasting

Label
De vestigingsplaatsfictie in de vennootschapsbelasting
Title
De vestigingsplaatsfictie in de vennootschapsbelasting
Creator
Subject
Language
eng
Summary
The practical implications of Art. 2(4) of the Corporate Income Tax under which companies established in accordance with Dutch law are deemed to be resident in the Netherlands. Provides an overview of the history, case law and literature on the provision and focuses on the injunction of extra-territorial levy of dividend withholding tax and the exit tax in case of emigration of a company. In addition, describes the application of the deemed residence in triangular situations and treaties without an other income provision
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 132 (2003),
http://library.link/vocab/creatorName
Douma, S.C.W
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • residence
  • exit tax
  • burden of proof
  • triangular cases
Label
De vestigingsplaatsfictie in de vennootschapsbelasting
Instantiates
Publication
Label
De vestigingsplaatsfictie in de vennootschapsbelasting
Publication

Library Locations

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