The Resource Implementatie wijzigingen Moeder-dochterrichtlijn

Implementatie wijzigingen Moeder-dochterrichtlijn

Label
Implementatie wijzigingen Moeder-dochterrichtlijn
Title
Implementatie wijzigingen Moeder-dochterrichtlijn
Creator
Subject
Language
eng
Summary
The article analyses the proposed law to implement two changes in the Parent-Subsidiary Directive. The law proposes amendments to the corporate income tax rules for non-residents and the dividend withholding tax rules for Dutch resident cooperatives. Amendments related to the general anti-abuse rule should be implemented into national law on 1 January 2016
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
  • Marres, O.C.R
  • Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • dividend withholding tax
  • participation exemption
  • GAAR
Label
Implementatie wijzigingen Moeder-dochterrichtlijn
Instantiates
Publication
Label
Implementatie wijzigingen Moeder-dochterrichtlijn
Publication

Library Locations

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