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English translation: notional provision


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Dutch term or phrase:fictiebepaling
English translation:notional provision
Entered by: xxxjarry
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16:37 Mar 13, 2008
Dutch to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Dutch term or phrase: fictiebepaling
"Daarnaast wordt in lid 4 van artikel 2 van de Wet VPB vermeld dat indien de oprichting naar Nederlands recht heeft plaatsgevonden het lichaam steeds geacht wordt in Nederland te zijn gevestigd met uitzondering voor in dat artikel vermelde wettelijke uitzonderingsbepalingen. De fictiebepaling van artikel 2, lid 4 Wet VPB heeft tot gevolg dat MFM een subjectieve binnenlandse belastingplichtige blijft."

"Wet VPB" is the "Wet op de vennootschapsbelasting".
Adam Dean
Local time: 12:22
notional provision
Selected response from:

South Africa
Local time: 13:22
Grading comment
Thank you!
4 KudoZ points were awarded for this answer


Summary of answers provided
3 +2notional provisionxxxjarry



1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
notional provision


South Africa
Local time: 13:22
Specializes in field
Native speaker of: English
PRO pts in category: 112
Grading comment
Thank you!

Peer comments on this answer (and responses from the answerer)
agree  Dave Calderhead
7 hrs
  -> Thanks Dave

agree  Wendy Hassler-Forest
4 days
  -> Thank you Wendy
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Changes made by editors
Mar 19, 2008 - Changes made by xxxjarry:
Edited KOG entry<a href="/profile/77794">Adam Dean's</a> old entry - "fictiebepaling" » "notional provision"

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