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

Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)

Label
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
Title
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
Creator
Subject
Language
eng
Summary
This two-part article discusses the restriction of the deduction of interests on loans related to the financing of a participation. The participation interest deduction is regulated by art. 13l of the Corporate Income Tax Act 1969. This first part of the article deals with the function of the acquisition price in the classification of the participation debt
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7178 ; p. 191-202
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 I)
Instantiates
Publication
Label
Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
Publication

Library Locations

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