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Author: Keetie E. Sluyterman Publisher: Routledge ISBN: 1134268629 Category : Business & Economics Languages : en Pages : 538
Book Description
This is the first book to summarise the twentieth century economic history of the Netherlands from a business history perspective. It has a broad historical coverage of Dutch business development including in particular the major multinationals such as Philips, Shell, and Unilever. Although focused on Dutch business it has a strong international flavour.
Author: Keetie E. Sluyterman Publisher: Routledge ISBN: 1134268629 Category : Business & Economics Languages : en Pages : 538
Book Description
This is the first book to summarise the twentieth century economic history of the Netherlands from a business history perspective. It has a broad historical coverage of Dutch business development including in particular the major multinationals such as Philips, Shell, and Unilever. Although focused on Dutch business it has a strong international flavour.
Author: Guglielmo Maisto Publisher: IBFD ISBN: 9087221010 Category : Double taxation Languages : en Pages : 675
Book Description
The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website
Author: F. B. J. Grapperhaus Publisher: Kluwer Law International B.V. ISBN: 9041128581 Category : Law Languages : en Pages : 102
Book Description
"This book gives employers a clear understanding of Dutch employment law, with practical and legal information on the hiring and firing of employees, terms and conditions of employment, workplace issues, and the rights of works councils. It offers practical guidance to in-house counsel and lawyers who deal with Dutch labour law and codetermination issues, and also serves to facilitate communication between foreign business persons and their Dutch counsel." "This is a handbook for Dutch employers, in-house counsel, and employment and labour lawyers representing foreign companies with business interests in the Netherlands." --Book Jacket.
Author: Johann Müller (podatki) Publisher: IBFD ISBN: 9087220243 Category : Business enterprises, Foreign Languages : en Pages : 417
Book Description
This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.
Author: J.Th. Lindblad Publisher: BRILL ISBN: 9004253785 Category : History Languages : en Pages : 222
Book Description
This collection of essays provides insights into the complex process of economic decolonization in Indonesia from a variety of perspectives. The emancipation from Dutch colonialism in the economic sphere is linked to the unique features of the new nation-state emerging in newly independent Indonesia. This included a key role in business for the military. A key part was also played by indigenous Indonesian business firms that were shaped by the Japanese occupation and the Indonesian Revolution. The analysis embraces two types of comparisons. Different experiences of economic decolonization across regions are illustrated by events unfolding in the agricultural estate areas of Deli in North Sumatra and Jember in East Java. Here the focus is on confrontations between private Dutch capital and Indonesian labour unions. In addition, the overall experience of Indonesia is offset against similar processes at work in other former European colonies in Asia, in particular neighbouring Malaysia. The international comparison shows how dramatic and difficult economic decolonization was and also how profound its consequences were. With contributions from Tri Chandra Apriyanto, Anne Booth, Jasper van de Kerkhof, J. Thomas Lindblad (editor), Daan Marks, Peter Post (editor), Bambang Purwanto and Thee Kian Wie.
Author: Keetie E. Sluyterman
Author: Keetie E. Sluyterman
Author: Guglielmo Maisto
Author: Harm Stevens
Author: F. B. J. Grapperhaus
Author: Johann Müller (podatki)
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Author: 
Author: J.Th. Lindblad
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Author: La Salle Extension University