The Resource The cross-border reinvestment reserve

The cross-border reinvestment reserve

Label
The cross-border reinvestment reserve
Title
The cross-border reinvestment reserve
Creator
Subject
Language
eng
Summary
This paper addresses the safeguarding of claims in the event of the transfer of an undertaking outside the Netherlands, with a particular focus on a facility known in the Netherlands as the "reinvestment reserve" [herinvesteringsreserve]. After a brief explanation of the relevant regulation, special attention is paid to the transnational elements of this facility
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 304-314
http://library.link/vocab/creatorName
Jansen, J.J.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • reinvestment relief
  • exit tax
  • sound business practice
Label
The cross-border reinvestment reserve
Publication

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