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Uitwerkingen casus Internationale VPB (in de vorm van memo') tax advice 5 (HvA)

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03-09-2022
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Uitwerkingen van de casus Internationale VPB, onderdeel van het vak tax advice 5, gegeven aan de Hogeschool van Amsterdam. De casus is verstrekt door het kantoor Loyens en Loeff en de uitwerkingen zijn geschreven in de vorm van memo's die antwoord geven op de vragen.

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Institution
Hogeschool Van Amsterdam (HvA)
Course
Tax Advice 5









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Institution
Hogeschool van Amsterdam (HvA)
Study
Finance Tax & Advice
Course
Tax Advice 5
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Document information

Uploaded on
September 3, 2022
Number of pages
11
Written in
2021/2022
Type
Case
Professor(s)
M. sterk
Grade
7-8

Subjects

  • uitwerking casus
  • tax advice 5
  • internationale vpb
  • loyens en loeff
  • hva
  • hogeschool van amsterdam
  • memos

Content preview

TESLA INC.
Casus Loyens & Loeff




Vincent van der Put 500813845
Safae El Jazouli 500782553
Stan de Wit 500762822
Brent Bakker 500787412
Ouassim Bakiri 500757414

, Inhoudsopgave
Deelnemingsvrijstellinganalyse...................................................................................................................... 2

MEMO-oogmerktoets.................................................................................................................................... 3

MEMO Bezittingentoets................................................................................................................................. 5

MEMO onderworpenheidstoets..................................................................................................................... 6

Financiering van dochtermaatschappij Tesla International Holding S.A.R.L.....................................................7

MEMO EU-richtlijn antibelastingontwijking.................................................................................................... 8

Bronnenlijst................................................................................................................................................. 10

M. Makkinje. (2020, 6 juli). Baker Tilly lanceert ATAD2-app. Geraadpleegd van............................................10
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