The Resource De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie

De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie

Label
De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie
Title
De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie
Creator
Subject
Language
eng
Summary
Comparison of the definition of total profit in the corporate income tax and real profit under the dividend withholding tax in an international context. Furthermore, the importance of the Cessna cases, the race-horse case and the Falcon case are described
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 136 (2007),
http://library.link/vocab/creatorName
  • Visser, K-J
  • Vries, R.J. de
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • profits
  • dividend withholding tax
  • case law
Label
De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie
Instantiates
Publication
Label
De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie
Publication

Library Locations

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