The Resource Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Resource Information
The item Het ondernemers- en ondernemingsbegrip in de Wet IB 2001 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 ondernemers- en ondernemingsbegrip in de Wet IB 2001 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
- 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
- Language
- eng
- Label
- Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
- Title
- Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
- 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 monografieën
- Series volume
- 12
- http://library.link/vocab/subjectName
-
- entrepreneur
- income tax law
- Label
- Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
- Edition
- 3rd revised ed.
- Extent
- 160 p.
- Isbn
- 9789013158786
- Label
- Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
- Edition
- 3rd revised ed.
- Extent
- 160 p.
- Isbn
- 9789013158786
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-ondernemers--en-ondernemingsbegrip-in-de-Wet/a38RrDUb1aY/" 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-ondernemers--en-ondernemingsbegrip-in-de-Wet/a38RrDUb1aY/">Het ondernemers- en ondernemingsbegrip in de Wet IB 2001</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Het ondernemers- en ondernemingsbegrip in de Wet IB 2001
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-ondernemers--en-ondernemingsbegrip-in-de-Wet/a38RrDUb1aY/" 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-ondernemers--en-ondernemingsbegrip-in-de-Wet/a38RrDUb1aY/">Het ondernemers- en ondernemingsbegrip in de Wet IB 2001</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>
