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
  • 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
Note
20130219
Other control number
et011305.pdf
Label
Tax plan for 2013-2016 and budget 2013
Publication
Note
20130219
Other control number
et011305.pdf

Library Locations

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