The Resource De vestigingsplaatsfictie in de Wet bronbelasting 2021
De vestigingsplaatsfictie in de Wet bronbelasting 2021
Resource Information
The item De vestigingsplaatsfictie in de Wet bronbelasting 2021 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item De vestigingsplaatsfictie in de Wet bronbelasting 2021 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- De vestigingsplaatsfictie in de Wet bronbelasting 2021
- Title
- De vestigingsplaatsfictie in de Wet bronbelasting 2021
- 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
- Label
- De vestigingsplaatsfictie in de Wet bronbelasting 2021
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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/portal/De-vestigingsplaatsfictie-in-de-Wet-bronbelasting/ao01vwNLwWQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-vestigingsplaatsfictie-in-de-Wet-bronbelasting/ao01vwNLwWQ/">De vestigingsplaatsfictie in de Wet bronbelasting 2021</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/De-vestigingsplaatsfictie-in-de-Wet-bronbelasting/ao01vwNLwWQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/De-vestigingsplaatsfictie-in-de-Wet-bronbelasting/ao01vwNLwWQ/">De vestigingsplaatsfictie in de Wet bronbelasting 2021</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
