The Resource De vestigingsplaatsfictie in de Wet bronbelasting 2021

De vestigingsplaatsfictie in de Wet bronbelasting 2021

Label
De vestigingsplaatsfictie in de Wet bronbelasting 2021
Title
De vestigingsplaatsfictie in de Wet bronbelasting 2021
Creator
Subject
Language
eng
Summary
Article 1.3 sub 1 of the Withholding Tax Act 2021 stipulates that a withholding agent is deemed to be established in the Netherlands if the withholding agent is incorporated under Dutch law. This article discusses whether this is a necessary and appropriate criterion for determining the place of domicile of a withholding agent
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 150 (2021), no. 7394 ; p. 1132-1139
http://library.link/vocab/creatorName
Gooijer, J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • withholding tax
  • withholding agent
  • domicile
Label
De vestigingsplaatsfictie in de Wet bronbelasting 2021
Instantiates
Publication
Label
De vestigingsplaatsfictie in de Wet bronbelasting 2021
Publication

Library Locations

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