000 00823nab a2200217 c 4500
999 _c149274
_d149274
003 ES-MaIEF
005 20240418111113.0
007 ta
008 240418t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _961757
_aGelder, Gabriël van
245 0 _aHandle with care
_bDutch tax loss compensation rules and the cancellation of debt income exemption
_c Gabriël van Gelder and Timo Boon
650 _aIMPUESTO DE SOCIEDADES
_945680
650 4 _933609
_aCOMPENSACION DE PERDIDAS
650 4 _956582
_aDEUDORES Y ACREEDORES
650 4 _944038
_aEXENCIONES TRIBUTARIAS
650 4 _943712
_aPAISES BAJOS
700 1 _971649
_aBoon, Timo
773 0 _9171350
_oOP 138-Bis/2024/113/5
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 5, January 2024, p. 561-564
942 _cART