Verrekening bij buitenlandse ondernemingswinsten (art. 23d): Vennootschapsbelasting

Translated title of the contribution: Credit for profits attributable to foreign permanent establishments (Article 23d): Corporate income tax

Research output: Chapter in Book / Report / Conference proceeding › Chapter › Professional

Translated title of the contribution	Credit for profits attributable to foreign permanent establishments (Article 23d): Corporate income tax
Original language	Dutch
Title of host publication	Internationaal Belastingrecht
Editors	C. Van Raad, G.T.W. Janssen, F.P.G. Pötgens
Place of Publication	Deventer
Publisher	Wolters Kluwer
Chapter	para. 5A.01
Pages	869-872
Number of pages	4
Volume	Studenteneditie
Edition	2024-2025
ISBN (Print)	9789013171891
Publication status	Published - 6 Sept 2024

Name	Cursus Belastingrecht

Persistent URL (handle)

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title = "Verrekening bij buitenlandse ondernemingswinsten (art. 23d): Vennootschapsbelasting",

author = "Frank Potgens",

year = "2024",

month = sep,

day = "6",

language = "Dutch",

isbn = "9789013171891",

volume = "Studenteneditie",

series = "Cursus Belastingrecht",

publisher = "Wolters Kluwer",

pages = "869--872",

editor = "\{Van Raad\}, C. and G.T.W. Janssen and F.P.G. P{\"o}tgens",

booktitle = "Internationaal Belastingrecht",

edition = "2024-2025",

}

Verrekening bij buitenlandse ondernemingswinsten (art. 23d): Vennootschapsbelasting. / Potgens, Frank.
Internationaal Belastingrecht. ed. / C. Van Raad; G.T.W. Janssen; F.P.G. Pötgens. Vol. Studenteneditie 2024-2025. ed. Deventer: Wolters Kluwer, 2024. p. 869-872 Bijlage III (Cursus Belastingrecht).

Research output: Chapter in Book / Report / Conference proceeding › Chapter › Professional

TY - CHAP

T1 - Verrekening bij buitenlandse ondernemingswinsten (art. 23d)

T2 - Vennootschapsbelasting

AU - Potgens, Frank

PY - 2024/9/6

Y1 - 2024/9/6

M3 - Chapter

SN - 9789013171891

VL - Studenteneditie

T3 - Cursus Belastingrecht

SP - 869

EP - 872

BT - Internationaal Belastingrecht

A2 - Van Raad, C.

A2 - Janssen, G.T.W.

A2 - Pötgens, F.P.G.

PB - Wolters Kluwer

CY - Deventer

ER -