Download This PaperDutch Fiscal Unity in Corporate Tax
Internationales Steuerrecht (IStR), Vol. 2, pp. 62-67, 2011
19 Pages Posted: 26 Jan 2012 Last revised: 21 Jun 2013
Date Written: January 20, 2011
Abstract
In Germany, the Organschaft of Par. 14-19 KStG 1977 has been criticised for decades. Many authors believe that this system needs a thorough reform. In this respect the group taxation system of the Netherlands (fiscale eenheid) could serve as a stimulus example for a reform in Germany.
Note: Downloadable document is in German.
Keywords: Organschaft, fiscale eenheid, group taxation
Suggested Citation: Suggested Citation
Boer, Martin, Dutch Fiscal Unity in Corporate Tax (January 20, 2011). Internationales Steuerrecht (IStR), Vol. 2, pp. 62-67, 2011, Available at SSRN: https://ssrn.com/abstract=1992348
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