Corporate Taxation in the Netherlands Antilles -

Corporate Taxation in the Netherlands Antilles

F. Damian Leo (Herausgeber)

Buch | Softcover
95 Seiten
1978
Kluwer Fiscale en Financiele,The Netherlands (Verlag)
978-90-200-0540-0 (ISBN)
53,49 inkl. MwSt
Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906.
Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com­ panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906.

I: Subject, Amount and Tax Liability.- II: Accounting and Tax Return.- III: Tax Assessments.- IV: Objection to Tax Assessments.- V: Supplemental Assessments.- VI: Collection.- VII: Special Provisions.- VIII: Penal Provisions.- IX: Transitory and Final Provisions.

Zusatzinfo 95 p.
Verlagsort Dordrecht
Sprache englisch
Maße 170 x 244 mm
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Recht / Steuern Wirtschaftsrecht Bank- und Kapitalmarktrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 90-200-0540-5 / 9020005405
ISBN-13 978-90-200-0540-0 / 9789020005400
Zustand Neuware
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