The Resource Tax plan for 2013-2016 and budget 2013

Tax plan for 2013-2016 and budget 2013

Label
Tax plan for 2013-2016 and budget 2013
Title
Tax plan for 2013-2016 and budget 2013
Creator
Subject
Language
eng
Summary
This article examines the tax measures contained in the Tax Plan (2012) and Budget 2013. As for corporate taxation these include accelerated depreciation for certain investment, incentive for R&D costs, and limitation of the deductibility of interest expenses. Regarding individual taxation these include: annual adjustment of brackets frozen for 2013 and introduction of a new bracket for high-income earners, additional tax on high pensions, increase to certain personal reliefs, credit for household services, compensation for use of personal car for work-related travel, voluntary pensions and long-term savings schemes, deductibility of mortgage interest, tax incentives for investment in non-listed growth companies, and inheritance and gift taxes. Finally, an increase of VAT rates, the introduction of a TV tax and transfer taxes are discussed
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Pakarinen, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • budget law
  • brackets
  • accelerated depreciation
  • tax incentive
  • interest deduction
  • pension
  • mortgage
  • inheritance tax
  • gift tax
  • VAT rate
Label
Tax plan for 2013-2016 and budget 2013
Instantiates
Publication
Label
Tax plan for 2013-2016 and budget 2013
Publication

Library Locations

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