Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:142304 |
| Date | January 2011 |
| Creators | Přibylová, Petra |
| Contributors | Skálová, Jana, Láchová, Lenka |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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