haku: @journal_id 523 / yhteensä: 381
viite: 39 / 381
| Tekijä: | Pötgens, F. P. G. Jakobsen, M. |
| Otsikko: | Tax-neutral divisions of companies |
| Lehti: | European Taxation
1999 : MAR, VOL. 39:3, p. 81-88 |
| Asiasana: | NETHERLANDS COMPANIES TAXATION LEGISLATION EUROPEAN UNION |
| Kieli: | eng |
| Tiivistelmä: | In the Netherlands, with retroactive effect to 1 Feb, 1998, civil law provisions make it possible to split companies. Also, there is a tax allowance provided for, making tax-neutral divisions possible. The article aims to give an overview of the new legislation. In addition, it focuses on the relationship of the legislation to the EC law. |
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