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The Resource Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969

Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969

Label
Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969
Title
Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969
Creator
Subject
Language
eng
Summary
The author studies the background and history of legislation and jurisprudence related to the profit drainage through deduction of interest in order to decrease the corporate income tax base and postpone the interest deduction within a group of companies (Art. 10a Corporate Income Tax Act 1969). The legislation and case law is updated until 18 September 2020
http://library.link/vocab/creatorName
Marres, O.C.R
Former title
Winstdrainage door renteaftrek : (artikel 10a Wet op de vennootschapsbelasting 1969 na 'Werken aan winst')
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscale Monografie├źn
Series volume
113
http://library.link/vocab/subjectName
  • corporate income tax
  • interest deduction
  • abuse of law
Label
Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969
Instantiates
Publication
Edition
3rd ed.
Extent
XVI, 371 p.
Isbn
9789013150360
Label
Winstdrainage door renteaftrek : artikel 10a Wet op de Vennootschapbelasting 1969
Publication
Edition
3rd ed.
Extent
XVI, 371 p.
Isbn
9789013150360

Library Locations

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