Tax Position of Companies in Distress
In this article, the loss relief rules for companies established in the Netherlands are discussed in light of current developments in legislation, case law and literature. The article discusses loss relief rules within a year and beyond a year. The loss relief rules within a year governing the recognition of losses on assets that affect the annual taxable result. The tax consequences of a write-down on a receivable, a participation loss, a liquidation loss and the possibility introduced by the legislator to offset COVID-19 related losses by creating a reserve are explicitly discussed. The loss... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2022 |
Verlag/Hrsg.: |
Scuola Europea di Alti Studi Tributari
Alma Mater Studiorum - Università di Bologna |
Schlagwörter: | loss / loss relief / loss relief rules / loss relief deferral / write-down / participation loss / liquidation loss / fiscal unity / Netherlands |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27213432 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://ste.unibo.it/article/view/15431 |