The Resource Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Resource Information
The item Enige vennootschapsbelastingaspecten van deelnemerschapsleningen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Enige vennootschapsbelastingaspecten van deelnemerschapsleningen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Recently the Dutch Supreme Court ruled on participation loans. A lender participates in the enterprise of the debtor if three criteria are met: the remuneration on the loan varies according to the profit of the debtor, the loan is subordinated and the loan has no fixed term. The authors describe under which conditions these criteria are met. They conclude that the tax treatment of the loan is similar for the lender as well as debtor. The exemption for participation is applicable according to the authors
- Label
- Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
- Title
- Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
- Summary
- Recently the Dutch Supreme Court ruled on participation loans. A lender participates in the enterprise of the debtor if three criteria are met: the remuneration on the loan varies according to the profit of the debtor, the loan is subordinated and the loan has no fixed term. The authors describe under which conditions these criteria are met. They conclude that the tax treatment of the loan is similar for the lender as well as debtor. The exemption for participation is applicable according to the authors
- Citation source
- In: Weekblad voor Fiscaal Recht. - Deventer. - (1999),
- http://library.link/vocab/creatorName
-
- Sommerhalder, R.A
- Engelen, F.A
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- loan
- participation exemption
- Label
- Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
- Abbreviated title
- WFR
- Label
- Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
- Abbreviated title
- WFR
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Enige-vennootschapsbelastingaspecten-van/Tnm5EV8pv80/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Enige-vennootschapsbelastingaspecten-van/Tnm5EV8pv80/">Enige vennootschapsbelastingaspecten van deelnemerschapsleningen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Enige-vennootschapsbelastingaspecten-van/Tnm5EV8pv80/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Enige-vennootschapsbelastingaspecten-van/Tnm5EV8pv80/">Enige vennootschapsbelastingaspecten van deelnemerschapsleningen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
