Vijftig jaren ficties voor binnenlandse belastingplichtigen in de Wet VPB 1969 ; Fifty years of specific stipulations for domestic corporate taxpayers in the Dutch Corporate Tax Act 1969

The article deals wit a number of specific stipulations for domestic corporate taxpayers in the Dutch Corporate Tax Act and the way how these stipulations have developed during the existence of the present Corporate Tax Act in the Netherlands. Also some lessons for the future are learned form these developments.