De liquidatieverliesregeling van de vennootschapsbelasting onder vuur ; The liquidation loss rule in the Dutch Corporate Tax under fire
The Dutch corporate tax act will probably be changed in order to limit the deductibility of liquidation losses on wound up subsidiaries. Some effects of the current proposals are discussed.
| Verfasser: | |
|---|---|
| Dokumenttyp: | bookPart |
| Erscheinungsdatum: | 2019 |
| Verlag/Hrsg.: |
Wolters Kluwer
|
| Schlagwörter: | Dutch Corporate Income Tax / Participation exemption / Liquidation loss |
| Sprache: | Niederländisch |
| Permalink: | https://search.fid-benelux.de/Record/base-26670940 |
| Datenquelle: | BASE; Originalkatalog |
| Powered By: | BASE |
| Link(s) : | https://hdl.handle.net/11370/5d6453a1-64f3-45f8-841b-6d6e00ad1417 |
