De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?
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The work De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?
Resource Information
The work De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?
- Language
- eng
- Summary
- This article discusses the consequences of the implementation of an earnings stripping provision into Dutch corporate income tax law, in the context of the Fiscal Unity Bill. According to the authors it has to be investigated per element whether the implementation is compatible with EU law because domestic and cross-border situations differ
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 147 (2018), no. 7251 ; p. 1064-1073
- Geographic coverage
- Europe
- Language note
- Dutch
Context
Context of De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?Work of
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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/resource/_xhxZlD5OAs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_xhxZlD5OAs/">De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?</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>
