The Resource Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
Resource Information
The item Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip 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 Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip 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
- Ne-bis-in-idem, shareholdings treated as a participation and the business concept of the corporate income tax. Comments on two recent cases of the Supreme Court (BNB 1998/37 and 38). The author especially focuses on the ratio behind the participation exemption and the fact that a participation may not be held as a mere portfolio investment. Finally an overview is given of the various business concepts within the corporate income tax
- Label
- Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
- Title
- Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
- Summary
- Ne-bis-in-idem, shareholdings treated as a participation and the business concept of the corporate income tax. Comments on two recent cases of the Supreme Court (BNB 1998/37 and 38). The author especially focuses on the ratio behind the participation exemption and the fact that a participation may not be held as a mere portfolio investment. Finally an overview is given of the various business concepts within the corporate income tax
- Citation source
- In: Tijdschrift fiscaal Ondernemingsrecht. - Deventer. - (1998),
- http://library.link/vocab/creatorName
- Caanen, J. C
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- ne bis in idem
- participation exemption
- corporate income tax
- Label
- Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
- Abbreviated title
- FOR
- Label
- Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip in de vennootschapsbelasting
- Abbreviated title
- FOR
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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/Ne-bis-in-idem-de-gelijkgestelde-deelneming-en/YkzGfhcrsMs/" 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/Ne-bis-in-idem-de-gelijkgestelde-deelneming-en/YkzGfhcrsMs/">Ne-bis-in-idem, de gelijkgestelde deelneming en het ondernemingsbegrip 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>
