The Resource The Netherlands: Dutch tax plan 2013
The Netherlands: Dutch tax plan 2013
Resource Information
The item The Netherlands: Dutch tax plan 2013 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 The Netherlands: Dutch tax plan 2013 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
- The Dutch government has proposed a raft of tax measures as part of its budget for 2013. This article considers the proposals in more detail. It looks at (I) participation interest deduction limitation rules, (II) repeal of Dutch thin cap rules, (III) creation of a fiscal unity, (IV) taxability of non-resident directors' remuneration, (V) insurance premium tax to be increased and (VI) personal income tax - limitation of mortgage interest deduction
- Language
- eng
- Label
- The Netherlands: Dutch tax plan 2013
- Title
- The Netherlands: Dutch tax plan 2013
- Language
- eng
- Summary
- The Dutch government has proposed a raft of tax measures as part of its budget for 2013. This article considers the proposals in more detail. It looks at (I) participation interest deduction limitation rules, (II) repeal of Dutch thin cap rules, (III) creation of a fiscal unity, (IV) taxability of non-resident directors' remuneration, (V) insurance premium tax to be increased and (VI) personal income tax - limitation of mortgage interest deduction
- Citation source
- In: Tax planning international review. - London. - Vol. 39 (2012),
- http://library.link/vocab/creatorName
-
- Moor, M
- Groot Koerkamp, S.M
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- budget law
- interest deduction
- thin capitalization
- group treatment
- director
- insurance premium tax
- mortgage
- Label
- The Netherlands: Dutch tax plan 2013
- Label
- The Netherlands: Dutch tax plan 2013
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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/The-Netherlands-Dutch-tax-plan-2013/UouWhOJjsv4/" 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/The-Netherlands-Dutch-tax-plan-2013/UouWhOJjsv4/">The Netherlands: Dutch tax plan 2013</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>
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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/The-Netherlands-Dutch-tax-plan-2013/UouWhOJjsv4/" 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/The-Netherlands-Dutch-tax-plan-2013/UouWhOJjsv4/">The Netherlands: Dutch tax plan 2013</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>
