The Resource Het jaar van de Notionele Intrest

Het jaar van de Notionele Intrest

Label
Het jaar van de Notionele Intrest
Title
Het jaar van de Notionele Intrest
Creator
Subject
Language
eng
Summary
Overview of the main aspects of the notional interest deduction. The first part describes the background, i.e. the fiscal discrimination between equity and debt and the alternative for the coordination centres regime. Thereafter, inter alia, the scope of application, the definition of the term 'risk capital', the definition of equity under accounting law, amendments to equity for accounting law purposes, equity fluctuations during the taxable period; the calculation notional interest percentage, the separate account requirement, the transfer of the deduction, restrictions to deduction, formalities, opportunities of the deduction, the relation with the investment reserve and termination of the tax credit are explained
Citation source
In: Tijdschrift voor fiscaal recht. - Brussel. - (2005),
http://library.link/vocab/creatorName
  • Huyghe, A
  • Bombeke, G
Geographic coverage
European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • notional interest deduction
  • investment reserve
  • registration duty
  • tax credit
Label
Het jaar van de Notionele Intrest
Publication

Library Locations

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