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The Resource Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties

Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties

Label
Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties
Title
Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties
Creator
Subject
Language
eng
Summary
This thesis addresses the question of how the accumulation of income tax can be prevented in siuations where one legal entity participates in another legal entity. It specifically addresses the issue of the avoidance of accumulation of taxation. In addition, a comparative analysis has been made of the system as it exists at present in four states: the Netherlands, Germany, Spain and the United States of America
http://library.link/vocab/creatorName
Snel, F.P.J
Geographic coverage
Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscaal Wetenschappelijke reeks
Series volume
4
http://library.link/vocab/subjectName
  • corporate income tax
  • avoidance of double taxation
  • group of companies
  • parent company
  • subsidiary company
  • group treatment
  • tax haven
  • fiscal neutrality
  • losses
  • economic ownership
  • letter-box company
  • PE
  • withholding tax
  • home state taxation
Label
Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties
Instantiates
Publication
Extent
318 p.
Isbn
9789064761423
Label
Van moeders en dochters : systemen ter voorkoming van cumulatie van vennootschapstax in deelnemingssituaties
Publication
Extent
318 p.
Isbn
9789064761423

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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