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Chapter Page PREFACE
INKOMSTENBELASTING INCOME TAX
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agreements allowance is granted amount annuity applies arising Board of Appeal bodies corporate calendar Chapter chargeable child allowance Collector commodities Company Tax Decree computed considered cost price death duties delivery Direct Taxes directors dividend tax dividends received double taxation Dutch taxation duties and gift duty is levied employee employment entitled to child entrepreneur exceed excise duties Expenses of acquisition Finland fiscal free from tax gift tax ground tax hectolitre hectolitre-degree house tax husband import duties included income tax Inspector investment companies items of property liable limited liability company manufacturer married ment Natural persons Nether Netherlands pension periodical payments personal obligations profits property tax provision real estate located real estate situated registration tax regulations rental value reserve respect rule sales tax shareholders stamp duties Tax Act tax adviser tax is levied tax levied tax period taxpayer trade or profession transfer usufruct wages tax