Publication

Vijftig jaren ficties voor binnenlandse belastingplichtigen in de Wet VPB 1969

Bouwman, J., Jun-2019, De toekomst van de vennootschapsbelasting: Lessen uit 50 jaar Wet VPB 1969. Stevens, T. & van de Streek, J. (eds.). Wolters Kluwer, p. 147-158 12 p.

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

The article deals wit a number of specific stipulations for domestic corporate taxpayers in the Dutch Corporate Tax Act and the way how these stipulations have developed during the existence of the present Corporate Tax Act in the Netherlands. Also some lessons for the future are learned form these developments.
Original languageDutch
Title of host publicationDe toekomst van de vennootschapsbelasting
Subtitle of host publicationLessen uit 50 jaar Wet VPB 1969
EditorsTon Stevens, Jan van de Streek
PublisherWolters Kluwer
Pages147-158
Number of pages12
ISBN (Electronic)9789013153422
ISBN (Print)9789013153415
Publication statusPublished - Jun-2019

    Keywords

  • %) years Dutch Corporate Tax, Domestic taxpayers for corporate tax purposes

ID: 121679882