The Resource Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)

Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)

Label
Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)
Title
Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)
Creator
Subject
Language
eng
Summary
This article describes the fiscal consequences of the transformation of a public entity with legal personality into a limited liability company and vice versa. The last part focuses on the taxation of hidden reserves and goodwill if a joint venture of two limited liabilities companies is transformed into a transparent public entity with legal personality and the consequences for loss compensation and a dividend withholding tax claim
Citation source
In: MBB : belastingbeschouwingen. - Amersfoort. - Vol. 76 (2007),
http://library.link/vocab/creatorName
Streek, J.L. van de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • partnership
  • hidden reserves
  • goodwill
  • loss relief
  • dividend withholding tax
Label
Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)
Instantiates
Publication
Label
Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)
Publication

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