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

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
Creator
Subject
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
Instantiates
Publication
Label
Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
Publication

Library Locations

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