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Lesaantekeningen tax accounting vennootschapsbelasting HvA

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Uploaded on
14-01-2021
Written in
2020/2021

In dit document heb ik mijn lesaantekeningen uitgetypt voor het vak tax accounting vennootschapsbelasting en ook heb ik de besproken casussituaties helder uitgeschetst. Deze aantekeningen betreffen de basis van het vak en zijn daarom handig om te downloaden als supplement voor bij het leren.

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Institution
Hogeschool Van Amsterdam (HvA)
Course
Tax Accounting Vennootschapsbelasting (3000TC1_20)

Content preview

Tax accounting vennootschapsbelasting




Bij: kapitaalteruggaaf +40 art. 2(1)a jo. 8 jo. 3.8 Wet VPB correctie bij vermogensvergelijking
 af kapitaalstorting, -40 volgens bovenstaande artikelen




Niet aftrekbaar. Bij: kaptiaalteruggaaf 8 (of 8b) jo. 3.8 jo. 3.25 Wet VPB
Waarom kapitaalverkeer geen winst  verkrijging niet uit onderneming, maar
aandeelhouderschap.




13b  afwaardering vordering (dus -), maar + vervreemding. Dus dat speelt (nog) niet
13ba  afwaardering vordering (-), maar omzetting in óf een deelneming (+) óf 10(1)d een
hybridelening speelt ook nog niet

Vordering mag wel afgewaardeerd worden, art 8 Wet VPB jo. art. 3.25 Wet IB
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Connected book

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Wolters Kluwer Nederland B.V. Compendium Vennootschapsbelasting
  • Unknown
  • 9789013157987
  • 19

Written for

Institution
Hogeschool van Amsterdam (HvA)
Study
Finance Tax & Advice
Course
Tax Accounting Vennootschapsbelasting (3000TC1_20)

Document information

Uploaded on
January 14, 2021
Number of pages
5
Written in
2020/2021
Type
Class notes
Professor(s)
Meneer leistikow
Contains
All classes

Subjects

  • compendium
  • compendium vpb
  • vennoots
  • compendium vennootschapsbelasting
  • compendium vennootschapsbelasting
  • compendium vennootschapsbelasting samenvatting
  • compendium vennootschapsbelasting samenvatting hva
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