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| Author: | Nauta, K. |
| Title: | Loss Carry-over in Corporate Income Taxation and the Trade in Entities subject to Corporate Income Tax |
| Journal: | European Taxation
1993 : VOL. 33:3, p.88-94 |
| Index terms: | COMPANY TAXATION LOSS PROFIT PLANNING SHARES NETHERLANDS TAX LAW |
| Language: | eng |
| Abstract: | In the Netherlands there is a corporate Income Tax that can be characterized as a profits tax on entities. The object of taxation is regulated for resident and non-resident tax payers respectively. The author examines the provisions on loss carry-over in Dutch law; first generally and then the specific provisions on the trade in shares in entities subject to corporate tax. By limiting the loss carry-over, the Dutch law, and the article 20(5) in particular, makes tax evasion less attractive. |
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