Dutch CITA definition

Dutch CITA means the Dutch Corporate Income Tax Xxx 0000 (Wet op de vennootschapsbelasting 1969).
Sample 1Sample 2Sample 3
Dutch CITA means the Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969).
Sample 1Sample 2Sample 3
Dutch CITA means the Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969 ) .
Sample 1

Examples of Dutch CITA in a sentence

  • The cumulative distribution functions of the points are calculated and drawn in Fig.

  • NLCo. was subject to the Dutch CITA (25% CIT rate) and applied the Dutch participation exemption regime to avoid that the dividends would have been taxed twice in Italy and the Netherlands.CJEU Securities (C-389/18) It could also be argued that the Italian Revenue Authorities differentiate between a cross-border distribution of a dividend by an Italian subsidiary to a parent company in an EU Member State and the distribution to an Italian parent company.

  • Therefore the formal notification was withdrawn by The Netherlands.33The Dutch innovation box regime is a generic tax measure that applies to all companies who are subject to tax under the Dutch CITA (both Dutch based companies as foreign companies), independent of the economic sector in which they operate or the economic activities they perform.

  • However with regard to the fourth criteria some controversy can be found in tax literature.20 The majority view in literature21 is that the Dutch innovation box regime is a generic tax measure that applies to all companies who are subject to tax under the Dutch CITA (both Dutch based companies as foreign companies), independent of the economic sector in which they operate or the economic activities they perform.

  • In short, article 12b of the Dutch CITA indicates that a taxpayer has the option to apply a tax credit on revenues gained from a qualified, self-produced immaterial asset.48 The legislator has chosen to partially exempt profits that qualify for the innovation box from taxation.

  • The legislature has also amended the Dutch CITA with regard to the CIT treatment currency exchange results realized on equity investment that qualify as a participation for economic DTR purposes.

  • Up until 1 January 2012, the tax legislator sought to tackle undesired implications in this respect with a specific ‘claw-back mechanism’ laid down in Article 13c Dutch CITA.

  • These include:• interest-deduction limitations for hybrid debt (articles 10 and 10b Dutch CITA), and• anti-base erosion rules (article 10a Dutch CITA).

  • Netherlands is willing to adopt more provisions of the UN Model66, provided that the interests of Dutch taxpayers will not be impaired disproportionately.67 For example: the special tax regime applied by the Netherlands with respect to developing countries, as discussed in chapter 6.3.68 Normally, foreign dividends, interests and royalties are part of the taxable profit as imbedded in article 7 of the Dutch CITA.

  • See article 2.1, paragraph 1, sub 1 Dutch PITA 2001 and article 2 Dutch CITA 1969.

Related to Dutch CITA

  • Dutch Civil Code means the Dutch Civil Code (Burgerlijk Wetboek).

  • Australian Corporations Act means the Corporations Xxx 0000 (Cth) of Australia.

  • Dutch law means the law directly applicable in the Netherlands.

  • BRRD II means Directive (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC.

  • State Load Despatch Centre or ‘SLDC’ means the centre established by the State Government for purposes of exercising the powers and discharging the functions under Section 31 of the Act;

  • Federal financial assistance means any grant, loan, contract (other than a procurement contract or a contract of insurance or guaranty), or any other arrangement by which the Department provides or otherwise makes available assistance in the form of:

  • SA means the booklet that describes the Health Care Coverage provided to Enrolled Members. The Subscriber Agreement(s) applicable to the initial Rating Period are listed in Section III.

  • Public procurement unit means either a local public procurement unit or a state public procurement unit.

  • S&W means the Scope of Works in Section II of this Volume.

  • Luminaire means a complete lighting unit consisting of a lamp or lamps together with the parts designed to distribute the light, to position and protect the lamps and to connect the lamps to the power supply.

  • Becquerel (Bq) means the SI unit of activity. One becquerel is equal to 1 disintegration or transformation per second (dps or tps).

  • OPWC means the Ohio Public Works Commission created pursuant to Revised Code Section 164.02.

  • subsidiary undertaking means an undertaking controlled by a parent undertaking, including any subsidiary undertaking of an ultimate parent undertaking;

  • Western Australia the following definitions‑

  • Local public procurement unit means any political subdivision or unit thereof which expends public funds for the procurement of supplies, services, or construction.

  • SAQA means the South African Qualifications Authority;

  • Italian Civil Code means the Italian civil code, as approved by Royal Decree no. 262 of 16 March 1942, as subsequently amended and supplemented;

  • Foreign Government Scheme or Arrangement has the meaning specified in Section 5.12(d).

  • Cayman Companies Act means the Companies Act (as revised) of the Cayman Islands.

  • Indian-owned economic enterprise means any Indian-owned (as determined by the Secretary of the Interior) commercial, industrial, or business activity established or organized for the purpose of profit, provided that Indian ownership constitutes not less than 51 percent of the enterprise.

  • Municipal Finance Management Act means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

  • CAFA means the Class Action Fairness Act of 2005, 28 U.S.C. §§ 1711–1715.

  • ICAO means the International Civil Aviation Organization.

  • CASA means a court-appointed special advocate;

  • Bangladesh Bank means the bank established under Article 3 of the Bangladesh Bank Order, 1972 (P.O. No. 127 of 1972) for the purpose of carrying on the business of central banking and also includes its successors;

  • Cadre means the strength of a service or a part of a service sanctioned as a separate unit.