Name: corporate taxation in the netherlands antilles (en Inglés)
Price: 75.93 EUR
Availability: InStock
Author: Leo, F. Damian
ISBN: 9789020005400

portada corporate taxation in the netherlands antilles (en Inglés)

Formato

Libro Físico

Ilustrado por

F. Damian Leo

Editorial

Springer

Autor

Leo, F. Damian

Año

1978

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

24.4 x 17.0 x 0.5 cm

Peso

0.17 kg.

ISBN

9020005405

ISBN13

9789020005400

Categorías

Fiscalidad y hacienda pública
Derecho militar y defensa
Derecho tributario y arancelario

corporate taxation in the netherlands antilles (en Inglés)

F. Damian Leo (Ilustrado por) · Springer · Tapa Blanda

Libro Nuevo

75,93 €

79,92 €

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Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "corporate taxation in the netherlands antilles (en Inglés)"

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.