The Resource Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)

Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)

Label
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
Title
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
Creator
Subject
Language
eng
Summary
This two-part article discusses the restriction of the interest deduction for loans related to the financing of a participation. The participation interest deduction is regulated by art. 13l of the Corporate Income Tax Act 1969. The first part of the article deals with the function of the acquisition price in the classification of the participation debt. This second part describes the provisions of the Decree concerning the restriction of the participation interest deduction
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7179 ; p. 233-242
http://library.link/vocab/creatorName
Marres, O.C.R
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • participation
  • interest deduction
  • debt capital
  • acquisition
Label
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
Instantiates
Publication
Label
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
Publication

Library Locations

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