The Resource Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?

Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?

Label
Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?
Title
Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?
Creator
Subject
Language
eng
Summary
Article dealing with a decision of the Supreme Court of 13 October 1999 on the deductibility of a lump sum concerning an option contract on shares. By means of an overview of former case law on the topic the author investigates whether the Supreme court introduced a new ownership provision as a replacement of the "whole interest"-criterion
Citation source
In: Weekblad voor fiscaal recht. - Deventer. - Vol. 129 (2000),
http://library.link/vocab/creatorName
Gunst, H. de
Language note
Dutch
http://library.link/vocab/subjectName
  • stock option
  • lump-sum deduction
Label
Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?
Instantiates
Publication
Label
Hoge Raad introduceert nieuw fiscaal eigendomsbegrip?
Publication

Library Locations

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