The Resource Exitheffingen en antimisbruikbepaling onder ATAD1

Exitheffingen en antimisbruikbepaling onder ATAD1

Label
Exitheffingen en antimisbruikbepaling onder ATAD1
Title
Exitheffingen en antimisbruikbepaling onder ATAD1
Creator
Subject
Language
eng
Summary
ATAD1 requires the Netherlands to introduce an exit tax and an anti-abuse provision. In this article, the author analyses the implementation of this obligation. The anti-abuse provision is discussed in a broader context of fraus legis and other (European) abuse concepts
Citation source
In: Tijdschrift fiscaal ondernemingsrecht. - Deventer. - (2019), no. 161 ; p. 51-58
http://library.link/vocab/creatorName
Kavelaars, P
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • exit tax
  • anti-avoidance
  • abuse of law
  • ATAD
Label
Exitheffingen en antimisbruikbepaling onder ATAD1
Instantiates
Publication
Label
Exitheffingen en antimisbruikbepaling onder ATAD1
Publication

Library Locations

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