Tax Position of Companies in Distress

Pages57-73
Date01 January 2021
Published date01 January 2021
AuthorFrank J. Elsweier
Comparative studies – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/15431
Studi Tributari Europei. Vol.11 (2021)
ISSN 2036-3583
     
 
   
Abstract
               
              
                 
               
             
              
                   
              
  verliesverrekeningstemporisering      
               
 
Keywords            
    
F.J. Elsweier:    

               
             
       
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Tax Position of Companies in Distress STE. Vol.11 (2021)
                  
     
1. Introduction
               
                 
             
            
                  
         
                  
                
               
              
                     
               
      verliesverrekeningstemporisering   
               
       
                 
              
             
2. Loss relief rules within a year
2.1. Introduction
                  
             
                
                
           
              
           
2.2. Receivables; write-down loss
               
              
                 
                
             
                Belastingadviseurs  
   Fiscaal Instituut Tilburg        
         Tijdschrift Fiscaal Ondernemingsrecht  
‘’Verliezenin de VPB”              
    Grensoverschrijdendeverliesverrekening          
                   
       
                WetVPB 1969
https://doi.org/10.6092/issn.2036-3583/15431 I – 60

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