The Resource La taxation par transparence des revenus des "constructions juridiques" (seconde partie)

La taxation par transparence des revenus des "constructions juridiques" (seconde partie)

Label
La taxation par transparence des revenus des "constructions juridiques" (seconde partie)
Title
La taxation par transparence des revenus des "constructions juridiques" (seconde partie)
Creator
Subject
Language
eng
Summary
This second of a two-part article deals with the application of the transparency principle for companies and individuals, the determination of the taxable base, the allocation of the taxable income, the taxation of heirs, the allocation of income to third persons, the distribution of dividends, formal obligations, application of special anti-abuse provisions and the compatibility with tax treaties
Citation source
In: Journal de droit fiscal. - Bruxelles. - Vol. 90 (2016), no. 3-4 ; p. 65-112
http://library.link/vocab/creatorName
Afschrift, T
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • transparency
  • taxpayer
  • allocation of income
  • inheritance tax
  • tax treaty
Label
La taxation par transparence des revenus des "constructions juridiques" (seconde partie)
Instantiates
Publication
Label
La taxation par transparence des revenus des "constructions juridiques" (seconde partie)
Publication

Library Locations

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