haku: @journal_id 523 / yhteensä: 381
viite: 315 / 381
| Tekijä: | Betten, R. |
| Otsikko: | Netherlands : The fiscal unity. International aspects and recent developments. |
| Lehti: | European Taxation
1987 : VOL. 27:3, p. 78-86 |
| Asiasana: | CORPORATION TAX INCOME TAX TAX LAW INTERNATIONAL NETHERLANDS |
| Kieli: | eng |
| Tiivistelmä: | A review of the various issues raised by the Dutch concept of fiscal unity, concerning the international aspects, recent developments, the main conditions for legal entities to be treated as a fiscal unity and main tax consequences of such treatment. The analysis also covers the proposed current legislation to extend the group of legal entities entitled to take part in fiscal unity, and a description of recent amendments to the standard conditions whereby fiscal unity status is granted. |
SCIMA