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Adviesrapport Tax Advice 3: casus mw. De Groot (HvA)
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Dit document is een adviesrapport geschreven voor het vak Tax Advice 3, gegeven aan de HvA. casus: mw. De Groot (overdracht van aandelen) cijfer: 8,8
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ADVIESRAPPORT SIMBA BVEN SIMBA HOLDING BV
Mevrouw De Groot
Charlyn Abgelina
Brent Bakker
Angeliek Broekman
Floor Bos
Gladys Foli
Eva Koel
Zakaria el Mouden
27-03-2020
, Inhoudsopgave
Inleiding........................................................................................................................................................ 2
Geconsolideerde balans................................................................................................................................. 2
Mogelijkheid 1: afrekenen............................................................................................................................. 2
Mogelijkheid 2: doorschuifregeling................................................................................................................ 3
Latente belasting........................................................................................................................................... 4
Advies........................................................................................................................................................... 5
Bijlagen......................................................................................................................................................... 5
Bijlage I: De geconsolideerde balans....................................................................................................................5
Bijlage II: Berekening voor mogelijkheid 1: afrekenen.........................................................................................6
Bijlage III: Berekening voor mogelijkheid 2: doorschuifregeling..........................................................................6
Literatuurlijst................................................................................................................................................. 7
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