The Resource Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen

Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen

Label
Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
Title
Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
Creator
Subject
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
Instantiates
Publication
Extent
252 p.
Label
Vervangingsreserve : aspecten van de belastingheffing van boekwinsten op bedrijfsmiddelen
Publication
Extent
252 p.

Library Locations

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