A Comparative Analysis of the Amended Netherlands Tax Loss Relief Rules

Journal

Author

Kraak, P.

Country

Netherlands

Published Date

17 March 2022

Issue

European Taxation 2022 (Volume 62), No. 4

DOI

https://doi.org/10.59403/2wnjm5c

Document

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In this article, the author analyses and compares the loss carry-over rules in the Netherlands, Germany, France and the United Kingdom.