Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.3.1:5.2.3.1 Introduction
Treaty Application for Companies in a Group (FM nr. 178) 2022/5.2.3.1
5.2.3.1 Introduction
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659440:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
A. Nikolakakis, ‘Chapter 2: The common law perspective on the international and EC law aspects of groupsof companies’, par. 2.5.1, in G. Maisto (ed.), International and EC Tax Aspects of Groups of Companies, Amsterdam: IBFD 2008.
B.F.A. da Silva, The Impact of Tax Treaties and EU Law on Group Taxation Regimes, Alphen aan den Rijn: Kluwer Law International 2016, par. 6.3.3.
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A group taxation system based on consolidation provides the possibility to consolidate profits and losses of different group companies. The profits and losses of the various group members are attributed to one group entity, normally the parent company.1 As a result of this attribution the profits and losses of the group members can be offset fully.2 Two variants can be distinguished: a partial consolidation and a full consolidation system.