The Resource Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten

Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten

Label
Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten
Title
Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten
Creator
Subject
Language
eng
Summary
This article considers the corporate income tax aspects of the Dutch bill on partnerships. It explores in particular the criteria of legal personality and free transferability which is used to distinguish between transparent and non-transparent entities. Furthermore, it discusses the tax exempt transfer of legal form, the open limited partnership, the application of the merger provisions on the transformation of a partnership and limited partnership with legal personality in a limited liability company, the application of the fiscal unity regime on subsidiaries held via partnership and limited partnership with legal personality
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 136 (2007),
http://library.link/vocab/creatorName
Stevens, A.J.A
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • partnership
  • legal entity
  • transparency
  • merger
  • group treatment
Label
Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten
Instantiates
Publication
Label
Wetsvoorstel Invoeringswet titel 7.13 BW : enige vennootschapsbelastingaspecten
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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