The Resource Over rente en royalty's : de BEPS-acties 4 en 5

Over rente en royalty's : de BEPS-acties 4 en 5

Label
Over rente en royalty's : de BEPS-acties 4 en 5
Title
Over rente en royalty's : de BEPS-acties 4 en 5
Creator
Subject
Language
eng
Summary
This article analyses the final reports on Action 4 and Action 5 of the OECD base erosion and profit shifting (BEPS) project. The author examines the importance of the report "Limiting Base Erosion Involving Interest Deductions and Other Financial Payments", as well as the Anti-Avoidance Directive (COM(2016) 26 final) for the Netherlands, focussing on the earnings stripping rules and the patent box box
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
http://library.link/vocab/creatorName
Vleggeert, J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • patent box
  • earnings stripping
  • BEPS Project (OECD)
  • royalties
  • interest deduction
Label
Over rente en royalty's : de BEPS-acties 4 en 5
Instantiates
Publication
Label
Over rente en royalty's : de BEPS-acties 4 en 5
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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