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The Resource Het ondernemers- en ondernemingsbegrip in de Wet IB 2001

Het ondernemers- en ondernemingsbegrip in de Wet IB 2001

Label
Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Title
Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Creator
Subject
Language
eng
Summary
This publication focuses on the concept of enterprise and entrepreneurship. The first part provides an overview and considers the developments in legislation and case law of the conditions for the existence of an objective enterprise. Subsequently, the author outlines the contours for the demarcation of the company with two other sources of income in income tax, i.e. wages from employment and results from other activities. The second part deals with the legal framework and the conditions which article 3.4 of the Income Tax Act 2001 imposes on the qualification of a taxpayer as an entrepreneur. The author also pays special attention to the qualification of a taxpayer who participates in a collaborative venture in which an objective enterprise is run
http://library.link/vocab/creatorName
Reus, M.M. de
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscale monografie├źn
Series volume
12
http://library.link/vocab/subjectName
  • entrepreneur
  • income tax law
Label
Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Instantiates
Publication
Edition
3rd revised ed.
Extent
160 p.
Isbn
9789013158786
Label
Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Publication
Edition
3rd revised ed.
Extent
160 p.
Isbn
9789013158786

Library Locations

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