The Resource Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
Resource Information
The item Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Description of the main developments concerning the fiscal unity in the corporate income tax act after the introduction of a new regime in 2003. In particular, the relaxing of the requirements to establish a fiscal unity, the restrictions concerning interest deductions; loss-compensation after a termination of a fiscal unity, the treatment of claims and debts between group companies, case law on the convergence of the reinvestment reserve and fiscal unity, the avoidance of double taxation and the consequences of the Marks & Spencer case are explained
- Language
- eng
- Label
- Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
- Title
- Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
- Language
- eng
- Summary
- Description of the main developments concerning the fiscal unity in the corporate income tax act after the introduction of a new regime in 2003. In particular, the relaxing of the requirements to establish a fiscal unity, the restrictions concerning interest deductions; loss-compensation after a termination of a fiscal unity, the treatment of claims and debts between group companies, case law on the convergence of the reinvestment reserve and fiscal unity, the avoidance of double taxation and the consequences of the Marks & Spencer case are explained
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 75 (2006),
- http://library.link/vocab/creatorName
- Kok, Q.W.J.C.H
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- group treatment
- Marks & Spencer case
- loss relief
- avoidance of double taxation
- reinvestment relief
- Label
- Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
- Label
- Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Kroniek-van-het-herziene-regime-van-de-fiscale/rHNaER_ys2c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Kroniek-van-het-herziene-regime-van-de-fiscale/rHNaER_ys2c/">Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Kroniek-van-het-herziene-regime-van-de-fiscale/rHNaER_ys2c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Kroniek-van-het-herziene-regime-van-de-fiscale/rHNaER_ys2c/">Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
