Corporate Taxation in the Netherlands Antilles is popular PDF and ePub book, written by F. Damian Leo in 2013-06-29, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Corporate Taxation in the Netherlands Antilles can be Read Online from any device for your convenience.
Corporate Taxation in the Netherlands Antilles Book PDF Summary
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.
Detail Book of Corporate Taxation in the Netherlands Antilles PDF
- Author : F. Damian Leo
- Release : 29 June 2013
- Publisher : Springer Science & Business Media
- ISBN : 9789401743679
- Genre : Law
- Total Page : 113 pages
- Language : English
- PDF File Size : 20,9 Mb
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