Handle with care Dutch tax loss compensation rules and the cancellation of debt income exemption Gabriël van Gelder and Timo Boon
By: Gelder, Gabriël van
.
Contributor(s): Boon, Timo.
Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | COMPENSACION DE PERDIDAS | DEUDORES Y ACREEDORES | EXENCIONES TRIBUTARIAS | PAISES BAJOS
In:
Tax Notes International v. 113, n. 5, January 2024, p. 561-564
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| OP 138-B/2024/113/4-3 Score one for the treaty makers and one for the treaty shoppers | OP 138-B/2024/113/4-4 No more tax-free lunch for billionaires | OP 138-B/2024/113/5-1 The quest for tax certainty | OP 138-B/2024/113/5-2 Handle with care | OP 138-B/2024/113/5-3 Global minimum taxation (Pillar 2) at a glance | OP 138-B/2024/113/5-4 Amazon and the future of State aid law in direct tax matters | OP 138-B/2024/113/5-5 Revisiting the similarity between CFC and the IIR |
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