The Resource Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
Resource Information
The item Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting 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 Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting 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
- Discussion of the distinction between equity and debt on the basis of the criteria developed in a leading case of the Dutch Supreme Court of 27 January 1998. Focuses in particular on participation loans and changes in the participation exemption regime as a result of hybrid loans
- Language
- eng
- Label
- Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
- Title
- Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
- Language
- eng
- Summary
- Discussion of the distinction between equity and debt on the basis of the criteria developed in a leading case of the Dutch Supreme Court of 27 January 1998. Focuses in particular on participation loans and changes in the participation exemption regime as a result of hybrid loans
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 71 (2002),
- http://library.link/vocab/creatorName
- Strik, S.A.W.J
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- loan
- participation exemption
- hybrid financing
- Label
- Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
- Label
- Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting
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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/Het-fiscale-onderscheid-tussen-lening-en-kapitaal/J4Q0YVfR8ng/" 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/Het-fiscale-onderscheid-tussen-lening-en-kapitaal/J4Q0YVfR8ng/">Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting</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/Het-fiscale-onderscheid-tussen-lening-en-kapitaal/J4Q0YVfR8ng/" 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/Het-fiscale-onderscheid-tussen-lening-en-kapitaal/J4Q0YVfR8ng/">Het fiscale onderscheid tussen lening en kapitaal in de vennootschapsbelasting</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>
