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Download.pdf

128127_FactsheetCervus-NieuwscommentaaropATAD1.pdf
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🔗 Source: cervustax.nl
📊 Size: 180 KB
👤 Author: Alain van der Wildt
⬇️ Downloads: 25

Summary

Op 10 juli 2017 is een internetconsultatie opengesteld over een conceptwetsvoorstel tot wijziging van de Wet op de vennootschapsbelasting 1969 en de Invorderingswet 1990 in verband met de implementatie van de Europese Anti Taks Avoidance Directive (ATAD1). Het voorstel bevat een earningstrippingsmaatregel, waarbij slechts 30% van de EBITDA als rente afgetrokken mag worden. De VNG heeft een reactie ingediend en vraagt aandacht voor de gevolgen voor gemeenten, met name voor gemeentelijke grondbedrijven met forse investeringen en omvangrijke rentelasten. De VNG stelt voor om een eerbiedigende werking op te nemen voor oude gevallen vanwege de lange looptijd van gemeentelijke grondexploitaties.

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Description

Op 10 juli 2017 is een internetconsultatie opengesteld over een conceptwetsvoorstel tot wijziging van de Wet op de vennootschapsbelasting 1969 en de...

Technical Information

  • File Format: PDF
  • File Size: 180 KB
  • Pages: 1
  • Language: NL
  • Author: Alain van der Wildt
  • Total Downloads: 25
  • Last Updated: 2 months ago

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This PDF document about Download provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Download.

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