The Resource Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
Resource Information
The item Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen 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 Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen 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
- Dissertation for the acquisition of the doctor's degree in which the author analyses the replacement reserve as provided for in the Netherlands income tax law. Attention is paid to the historical background, the concept of "asset", the position of capital gains on assets within the concept of profit, the concept of exchange and the legal provisions. Furthermore, the application of these provisions in case the asset is located in a permanent establishment abroad, or in the head office but replaced by an asset in a permanent establishment abroad, is dealt with. Finally, an international comparison is made with the law in Germany, Belgium and the U.K
- Extent
- 252 p.
- Label
- Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
- Title
- Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
- Summary
- Dissertation for the acquisition of the doctor's degree in which the author analyses the replacement reserve as provided for in the Netherlands income tax law. Attention is paid to the historical background, the concept of "asset", the position of capital gains on assets within the concept of profit, the concept of exchange and the legal provisions. Furthermore, the application of these provisions in case the asset is located in a permanent establishment abroad, or in the head office but replaced by an asset in a permanent establishment abroad, is dealt with. Finally, an international comparison is made with the law in Germany, Belgium and the U.K
- http://library.link/vocab/creatorName
- Russo, R. (Ronald)
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- business assets
- profits
- replacement reserve
- Label
- Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
- Extent
- 252 p.
- Label
- Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
- Extent
- 252 p.
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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/Vervangingsreserve--aspecten-van-de/jbEp5ZY3d2Y/" 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/Vervangingsreserve--aspecten-van-de/jbEp5ZY3d2Y/">Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen</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/Vervangingsreserve--aspecten-van-de/jbEp5ZY3d2Y/" 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/Vervangingsreserve--aspecten-van-de/jbEp5ZY3d2Y/">Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen</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>
