Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst
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The work Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst
Resource Information
The work Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst
- Language
- eng
- Summary
- The proposal of the Act on the implementation of the second Anti-Tax Avoidance Directive (ATAD 2) was published on 2 July 2019. In this article, the authors express their concerns about the wording of the proposed art. 12aa paragraph 5 Corporate Income Tax Act, which regulates the ranking between the regular linking rules in the Parent-Subsidiary Directive and the primary linking rule in the ATAD 2
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 148 (2019), no. 7307 ; p. 1307-1311
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
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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/resource/hbarERwrx-E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hbarERwrx-E/">Onduidelijke rangorderegel in wetsvoorstel Wet implementatie ATAD 2 : aanpassing gewenst</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>
