haku: @journal_id 523 / yhteensä: 381
viite: 303 / 381
| Tekijä: | Hamulyak, A. |
| Otsikko: | Netherlands : Revision of the participation exemption. |
| Lehti: | European Taxation
1987 : VOL. 27:10, p. 311-318 |
| Asiasana: | CORPORATION TAX INCOME TAX NETHERLANDS |
| Kieli: | eng |
| Tiivistelmä: | A review of the provisions for the revision of participation exemption in the Corporate Income Tax Law, with a hypothetical example of tax rates, a historic overview, existing legislation, liquidation losses with examples, costs related to a participation, the proposed legislation, intermediary holdings, fiscal multiplicity, Holland routing, and entry into force. |
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