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Titlebook: Corporate Taxation in the Netherlands Antilles; F. Damian Leo,Antonio A. Amador Book 1978 Springer Science+Business Media Dordrecht 1978 L

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發(fā)表于 2025-3-21 16:13:48 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書(shū)目名稱(chēng)Corporate Taxation in the Netherlands Antilles
編輯F. Damian Leo,Antonio A. Amador
視頻videohttp://file.papertrans.cn/239/238685/238685.mp4
圖書(shū)封面Titlebook: Corporate Taxation in the Netherlands Antilles; F. Damian Leo,Antonio A. Amador Book 1978 Springer Science+Business Media Dordrecht 1978 L
描述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 o
出版日期Book 1978
關(guān)鍵詞Legislation; Liability; corporate tax; law; taxation
版次1
doihttps://doi.org/10.1007/978-94-017-4367-9
isbn_softcover978-90-200-0540-0
isbn_ebook978-94-017-4367-9
copyrightSpringer Science+Business Media Dordrecht 1978
The information of publication is updating

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發(fā)表于 2025-3-21 22:06:31 | 只看該作者
e 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 o978-90-200-0540-0978-94-017-4367-9
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Accounting and Tax Return,er a must be kept in such a manner as will facilitate the determination of the profits derived from the application of the capital employed in and outside the ordinary course of trade or business of such entities.
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Advances in Information Retrievaler a must be kept in such a manner as will facilitate the determination of the profits derived from the application of the capital employed in and outside the ordinary course of trade or business of such entities.
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發(fā)表于 2025-3-22 13:13:12 | 只看該作者
Weinan Zhang,Tianming Du,Jun WangCorporate 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.
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發(fā)表于 2025-3-23 04:18:12 | 只看該作者
Hejie Cui,Jiaying Lu,Yao Ge,Carl YangObjections to an assessment may be made within two months from the date of the assessment. For entities situated abroad the time limit shall be four months.
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發(fā)表于 2025-3-23 06:41:17 | 只看該作者
https://doi.org/10.1007/978-3-031-56072-9In case of additional information subsequently available, it is established that a lower amount of tax has been assessed, a supplemental assessment may be made provided five years have not elapsed from the close of the fiscal year under review.
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