Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.2.1:5.2.2.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.2.1
5.2.2.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659335:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee, ‘Tax Treatment of Losses in Cross-Border Situations’, COM(2006)824, p. 8.
Deze functie is alleen te gebruiken als je bent ingelogd.
Both the group contribution as well as the group relief system allow a transfer of income between companies to relieve losses against profits of group entities. The economic effects of the systems are hence similar.1 In light of the research question in this study, there seems to be no reason to make a distinction between the two systems. However, as this is usually done in literature, group contribution systems and group relief systems are discussed separately below.