Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.2:6.2.2 A group approach (unitary taxation) from a domestic perspective
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.2
6.2.2 A group approach (unitary taxation) from a domestic perspective
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659448:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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6.2.2.1 Introduction6.2.2.2 Defining the unitary business (‘who to tax’)6.2.2.3 Defining the tax base (‘what to tax’)6.2.2.4 Defining jurisdiction to tax (‘where to tax’ – part 1)6.2.2.5 Profit allocation mechanism (‘where to tax’ – part 2)6.2.2.6 Tax rate (‘how much tax’)