Activity: Talk or presentation › Oral presentation › Academic
Description
On site lecture as part of a seminar on taxation of capital of individuals. Discussed the basics of Dutch personal income tax law in particular regarding taxation of interest in either box 1, box 2 or box 3. After that we zoomed in on the recent Christmas ruling of the Dutch Supreme Court regarding the usage of fictions in box 3 and the subsequent cascade effect this ruling had and still has.