The Resource Internationale aspecten van het Belastingplan 21e eeuw

Internationale aspecten van het Belastingplan 21e eeuw

Label
Internationale aspecten van het Belastingplan 21e eeuw
Title
Internationale aspecten van het Belastingplan 21e eeuw
Creator
Subject
Summary
International aspects of the Taxation Plan for the 21st century. This article is the sixth in a series on the Belastingplan voor de 21e eeuw (Taxation Plan for the 21st century). The authors emphasize the international consequences of implementation of a fixed capital gains tax (forfaitaire rendementsheffing) by the Netherlands. The authors wonder whether or not there is international obstruction which could block the implementation of this tax. According to the authors, the new tax will result, in discussions on the interpretation of provision in tax treaties. They conclude that the Dutch government should deliberate with its tax treaty partners on these matters before implementing the new fixed capital gains tax
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 128 (1999),
http://library.link/vocab/creatorName
  • Feskens, M.J
  • Engelen, F.A
Language note
Dutch
http://library.link/vocab/subjectName
  • dividend
  • capital gains
  • fixed assets
  • treaty interpretation
  • inbound transaction
  • foreign investment
  • tax system
Label
Internationale aspecten van het Belastingplan 21e eeuw
Instantiates
Publication
Abbreviated title
WFR
Label
Internationale aspecten van het Belastingplan 21e eeuw
Publication
Abbreviated title
WFR

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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