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Lesaantekeningen tax accounting vennootschapsbelasting HvA $3.24   Add to cart
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Lesaantekeningen tax accounting vennootschapsbelasting HvA
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  • Course
  • Tax Accounting Vennootschapsbelasting (3000TC1_20)
  • Institution
  • Hogeschool Van Amsterdam (HvA)
  • Book
  • Compendium Vennootschapsbelasting

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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Document information

  • January 14, 2021
  • 5
  • 2020/2021
  • Class notes
  • Meneer leistikow
  • All classes

Subjects

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

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Written for

  • Hogeschool van Amsterdam (HvA)
  • Finance Tax & Advice
  • Tax Accounting Vennootschapsbelasting (3000TC1_20)
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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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