Belastingrecht 3 VPB Wetten Flashcards by Riche Hiemcke | Brainscape

Q

Belastingplicht

A

1

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Q

Binnenlandse Belastingplicht

A

2

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Q

Buitenlandse Belastingplicht

A

3

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Q

Concurrentie Criterium

A

4

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Q

Subjectieve Vrijstelling (Pensioen)

A

5

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Q

Subjectieve Vrijstelling (Winst)

A

6

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Q

Subjectieve Vrijstelling (Ziekenhuis)

A

6B

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Q

Objectieve Belastingplicht

A

7

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Q

Winstbepaling

A

8

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Q

Transfer Pricing

A

8B

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Q

Zakelijkheidsbeginsel/Mismatches

A

8BA-BD

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Q

Niet-Aftrekbaar Winst

A

10

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Q

Vrijstelling Overheid

A

8E-F

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Q

Winstdrainage

A

10A

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Q

Aftrekbaar Winst

A

9

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Q

Laagrentende lening

A

10B

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Q

Aftrekbaar Commissaris

A

11

Q

Overig (Primaire/Secundair, Innovatiebox)

A

12AA-BG

Q

Deelnemersvrijstelling

A

13

Q

Deelnemersverrekening

A

13AA

Q

ATAD1

A

13AB

Q

Verkoop Afgewaardeerde Vordering

A

13B

Q

Omzetting Afgewaardeerde Vordering

A

13BA

Q

Liquidatieverliesregeling

A

13D-E

Q

Bedrijfsfusie

A

14

Q

Splitsing

A

14A

Q

Juridische Fusie

A

14B

Q

Fiscale Eenheid

A

15

Q

Renteaftrekbeperking

A

15B

Q

Einde Belastingplicht

A

15C-D

Q

Vrijstelling Giften

A

16

Q

Belasting Buitenlandse Belastingplichtige

A

17

Q

Verrekening Verliezen

A

20

Q

Handel Verlieslichamen

A

20A

Q

Verlies Vaststelling

A

20B

Q

Tarief

A

22

Q

Besmette Transactie FE

A

15AI

Q

Papillon Style FE (Topmaatschappij)

A

15.2 en 15.3A

Q

Papillon Style FE (Tussenmaatschappij)

A

15.3B

Q

Fiscale Eenheid Eisen Altijd Wetten

A

15.1 & 15.4