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: Bouwman, Jan
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-29027896
Datenquelle: BASE; Originalkatalog
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Link(s) : https://hdl.handle.net/11370/5d6453a1-64f3-45f8-841b-6d6e00ad1417