Dutch CITA definition

Dutch CITA means the Dutch Corporate Income Tax Xxx 0000 (Wet op de vennootschapsbelasting 1969).
Sample 1Sample 2Sample 3
Dutch CITA means the Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969).
Sample 1Sample 2Sample 3
Dutch CITA means the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969 ).
Sample 1

Examples of Dutch CITA in a sentence

  • These include:• interest-deduction limitations for hybrid debt (articles 10 and 10b Dutch CITA), and• anti-base erosion rules (article 10a Dutch CITA).

  • Therefore the formal notification was withdrawn by The Netherlands.33The Dutch innovation box regime is a generic tax measure that applies to all companies who are subject to tax under the Dutch CITA (both Dutch based companies as foreign companies), independent of the economic sector in which they operate or the economic activities they perform.

  • This is the case if the taxpayer develops the purchased asset into a new intangible asset for which a separate R&D certificate and/or patent is granted.60 According to article 12ba paragraph 5 of the Dutch CITA, the innovation box is only applicable to the developed portion of the immaterial asset.61 Whether the taxpayer complies with the above-mentioned criteria needs to be determined based on the facts and circumstances of each separate case.

  • In light of the tightened capital requirements for (re)insurers under Solvency II, the Dutch CITA is amended to secure that additional Tier 1 capital for (re)insurers also qualifies as debt for Dutch CIT purposes.

  • It was under- stood, however, that it was already applicable through general principles regarding profit deter- mination, which were enacted in Article 8 of the Dutch CITA.

  • The aforementioned article 8b was codified in the Dutch CITA 1969 in 2002 as a method to set forth within the Dutch Domestic Law the arm’s length principle in accordance with the international standards set out by article 9 of the OECD Model Convention.

  • However with regard to the fourth criteria some controversy can be found in tax literature.20 The majority view in literature21 is that the Dutch innovation box regime is a generic tax measure that applies to all companies who are subject to tax under the Dutch CITA (both Dutch based companies as foreign companies), independent of the economic sector in which they operate or the economic activities they perform.

  • NLCo. was subject to the Dutch CITA (25% CIT rate) and applied the Dutch participation exemption regime to avoid that the dividends would have been taxed twice in Italy and the Netherlands.CJEU Securities (C-389/18) It could also be argued that the Italian Revenue Authorities differentiate between a cross-border distribution of a dividend by an Italian subsidiary to a parent company in an EU Member State and the distribution to an Italian parent company.

Related to Dutch CITA

  • Dutch Civil Code means the Burgerlijk Wetboek.

  • Australian Corporations Act means the Corporations Xxx 0000 (Cth) of Australia.

  • INTERCAM BANCO undertakes to provide the "CUSTOMER" the Host to Host Banking service, through which it will allow the "CUSTOMER" to send or receive files in ".txt" format, for payments in SPEI, SPID, international transfers, credit card payments, as well as for balance inquiries and electronic account statements through SWIFT MT940 and SWIFT MT942. Likewise, the "CUSTOMER" must designate and register the beneficiaries in the terms set forth in the common legislation. Notwithstanding the foregoing, "INTERCAM BANCO" may make available to the "CUSTOMER" other formats that expand the range of operations and services provided through Host to Host Banking that "INTERCAM BANCO" will make known to the "CUSTOMER". "INTERCAM BANCO" will provide the connection to the Host to Host Banking service through a Secure File Transfer Protocol, "SFTP" (for its acronym in English), or through an Application Programming Interface, "API" (for its acronym in English). For purposes of the foregoing, in order to request the activation of the Host to Host Banking service, the "CUSTOMER" must have previously contracted an "Account" with "INTERCAM BANCO" in terms of Chapter I of this "Agreement". The "CUSTOMER" shall indicate to "INTERCAM BANCO" through the Host to Host Banking service the personnel authorized to register and carry out operations in the "Account(s)", who shall be solely responsible for the use of the system used by the "CUSTOMER" for its connection to the Host to Host Banking service. THIRTEENTH ONE. "INTERCAM BANCO" will provide the Host to Host Banking service from 9:00 a.m. to 4:00 p.m. every "BUSINESS DAY". Likewise, "INTERCAM BANCO" may extend or restrict the hours in accordance with its operational needs, having to previously inform the "CUSTOMER" by the means agreed by both for such purpose under this service and/or "Contract".

  • Dutch law means the law directly applicable in the Netherlands.

  • Bidco means a business and industrial development company licensed under this act. The term includes a business development enterprise.

  • BRRD II means Directive (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC.

  • Federal financial assistance means any grant, loan, contract (other than a procurement contract or a contract of insurance or guaranty), or any other arrangement by which the Department provides or otherwise makes available assistance in the form of:

  • SA means the booklet that describes the Health Care Coverage provided to Enrolled Members. The Subscriber Agreement(s) applicable to the initial Rating Period are listed in Section III.

  • Public procurement unit means either a local public procurement unit or a state public procurement unit.

  • Luminaire means a complete lighting unit consisting of a lamp or lamps together with the parts designed to distribute the light, to position and protect the lamps and to connect the lamps to the power supply.

  • Becquerel (Bq) means the SI unit of activity. One becquerel is equal to 1 disintegration or transformation per second (dps or tps).

  • IMRO means the Irish Music Rights Organisation CLG.

  • OPWC means the Ohio Public Works Commission created pursuant to Revised Code Section 164.02.

  • subsidiary undertaking means an undertaking controlled by a parent undertaking, including any subsidiary undertaking of an ultimate parent undertaking;

  • Local public procurement unit means any political subdivision or unit thereof which expends public funds for the procurement of supplies, services, or construction.

  • SAQA means the South African Qualifications Authority;

  • Italian Civil Code means the Italian civil code, enacted by Royal Decree No. 262 of 16 March 1942, as subsequently amended and supplemented.

  • Foreign Government Scheme or Arrangement has the meaning specified in Section 5.12(d).

  • Midco shall have the meaning set forth in the Preamble.

  • Cayman Companies Act means the Companies Act (As Revised) of the Cayman Islands.

  • Indian-owned economic enterprise means any Indian-owned (as determined by the Secretary of the Interior) commercial, industrial, or business activity established or organized for the purpose of profit, provided that Indian ownership constitutes not less than 51 percent of the enterprise.

  • Municipal Finance Management Act means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

  • CAFA means the Class Action Fairness Act of 2005, 28 U.S.C. §§ 1711-1715.

  • CCMA means the Commission for Conciliation, Mediation and Arbitration established in terms of section 112 of the Labour Relations Act, 1995;

  • ICAO means the International Civil Aviation Organisation;

  • statutory undertakers means persons authorised by any law to carry on any road transport, water transport, dock, harbour or pier undertakings or any undertaking for the supply of electricity, water, telephonic, telegraphic, sewerage or quarrying services and “statutory undertaking” has a corresponding meaning;