haku: @indexterm TAX LAW / yhteensä: 154
viite: 41 / 154
Tekijä: | Nauta, K. |
Otsikko: | Loss Carry-over in Corporate Income Taxation and the Trade in Entities subject to Corporate Income Tax |
Lehti: | European Taxation
1993 : VOL. 33:3, p.88-94 |
Asiasana: | COMPANY TAXATION LOSS PROFIT PLANNING SHARES NETHERLANDS TAX LAW |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA