| 000 | 01712nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c144202 _d144202 |
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| 003 | ES-MaIEF | ||
| 005 | 20210603123251.0 | ||
| 007 | ta | ||
| 008 | 210603t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968998 _aGubbels, N. C. G. |
|
| 245 | 0 |
_aMarried, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe _c N.C.G. Gubbels |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn the Netherlands, married and unmarried couples are treated entirely the same for income, gift, and inheritance tax purposes. This also applies to formal and informal stepchildren. In a European context, the Netherlands is therefore leading the way in recognizing nontraditional cohabitation variants in tax legislation. With this article, the author not only discusses the tax treatment in various European countries but also the possible arguments for (not) equating them. The author hopes to contribute to the discussion of whether extra-marital cohabitation and other related relationships should be treated in the same way for tax purposes as relationships that arise through marriage. | ||
| 650 | 4 |
_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS |
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| 650 | 4 |
_947952 _aPAREJAS DE HECHO |
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| 650 | 4 |
_947704 _aMATRIMONIO |
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| 650 | 4 |
_aFAMILIA _944146 |
|
| 650 | 7 |
_966191 _aFAMILIA MONOPARENTAL |
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| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
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| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_943712 _aPAISES BAJOS |
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| 650 | 4 |
_941877 _aDERECHO COMPARADO |
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| 773 | 0 |
_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 408-423 |
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| 942 | _cART | ||