The Resource Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)

Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)

Label
Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)
Title
Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)
Creator
Subject
Language
eng
Summary
Extensive overview on the surtax levied in the case of excessive profit distributions. The author focuses on the reasons for introducing this surtax, the criteria for defining an excessive profit distribution, a reduction of the surtax in the case of substantial shareholdings and the lapsing of the surtax in the case of a distribution of old profits. In addition, specific cases are explained such as the application of the surtax in the case of investment companies, a fiscal unity, a company split-up and a share merger. Finally, the author deals with the compatibility of the surtax with EU law and tax treaties
Citation source
In: Fiscaal ondernemingsrecht. - Deventer. - (2001),
http://library.link/vocab/creatorName
Doornebal, J
Language note
Dutch
http://library.link/vocab/subjectName
  • surcharge
  • dividend
Label
Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)
Instantiates
Publication
Label
Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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