Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.3:2.3.3 Integration as a second element of the group concept
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.3
2.3.3 Integration as a second element of the group concept
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS657808:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Vennootschapsbelasting / Fiscale eenheid
Internationaal belastingrecht / Belastingverdragen
Vennootschapsbelasting / Belastingplichtige
Deze functie is alleen te gebruiken als je bent ingelogd.
2.3.3.1 Introduction2.3.3.2 Integration2.3.3.3 Current floating assets vs. capital assets2.3.3.4 Interim conclusion: integration as a second element of the group concept