The Resource Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)

Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)

Label
Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)
Title
Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)
Creator
Subject
Language
eng
Summary
The author analyses particular issues incorporated in three decrees of 27 January 2015 (Decree Nos. BLKB 2015/34M (the Legal Merger Decree), BLKB 2015/38M (the Split-up Decree) and BLKB 2015/33M (the Split-off Decree). The Decrees clarify the application of articles 14a (split-ups and split-offs) and 14b (legal mergers) of the Corporate Income Tax Law 1969. In this first part of the article the author focuses on the meaning of fiscal substitution in split-up and merge, losses, retroactive effect and cross-border mergers, split-up and split-offs
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
Vries, R.J. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • merger
  • split-up
  • split-off
  • corporate income tax
  • losses
  • retroactivity
  • cross-border merger
Label
Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)
Instantiates
Publication
Label
Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)
Publication

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