Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.4:2.4 Existing group concepts in tax law
Treaty Application for Companies in a Group (FM nr. 178) 2022/2.4
2.4 Existing group concepts in tax law
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS657807:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Vennootschapsbelasting / Fiscale eenheid
Internationaal belastingrecht / Belastingverdragen
Vennootschapsbelasting / Belastingplichtige
Deze functie is alleen te gebruiken als je bent ingelogd.
2.4.1 Introduction2.4.2 The group concept in the OECD MTC2.4.3 The group concept in European directives and draft directives2.4.4 The group concept in national tax law2.4.5 Some observations2.4.6 Interim conclusion: existing group concepts