The Resource Verkapte kapitaalverstrekkingen vanaf 2007

Verkapte kapitaalverstrekkingen vanaf 2007

Label
Verkapte kapitaalverstrekkingen vanaf 2007
Title
Verkapte kapitaalverstrekkingen vanaf 2007
Creator
Subject
Language
eng
Summary
Description of the new hidden capital concept which as from 2007 is based on criteria developed under Dutch case law. In particular, the article considers the question whether hidden capital constitutes equity and the taxation of recipient and acquirer of a hidden capital contribution. The last parts analyse whether a hidden capital contribution constitutes a debt claim or is part of a substantial shareholding and how fiscal capital could be determined by the tax administration on a yearly basis
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 136 (2007),
http://library.link/vocab/creatorName
Arts, J.H.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • capital contribution
  • debt capital
  • substantial shareholding
Label
Verkapte kapitaalverstrekkingen vanaf 2007
Instantiates
Publication
Label
Verkapte kapitaalverstrekkingen vanaf 2007
Publication

Library Locations

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