IndexRoyalty innovatiebox belasting
| Name | DoubleTaxationAvoidanceSettlementInnovationBoxRoyaltiesForeignTax |
|---|---|
| Namespace | http://www.nltaxonomie.nl/nt17/bd/20221207.a/dictionary/bd-data |
| Prefix | bd-i |
| Data type | bd-types:nonNegativeMonetaryNoDecimals13VItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | False |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Royalty innovatiebox belasting | nl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| [GSP:IHZ-VPB ID:1765232]De Nederlandse vennootschapsbelasting die aan royalty's (brutoroyalty's, verminderd met de royalty's samenhangende kosten) is toe te rekenen volgens het tarief dat geldt voor de innovatiebox. | nl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| [GSP:IHZ-VPB ID:1765232]De zogenaamde 2e limiet. | nl | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | Belastingdienst Gegevensspecificatie | http://www.xbrl.org/2003/role/reference |
| Paragraph | 1765232 | http://www.xbrl.org/2003/role/reference |
| Section | IHZ-VPB | http://www.xbrl.org/2003/role/reference |
| Article | 36a | http://www.xbrl.org/2003/role/reference |
| Name | Besluit voorkoming dubbele belasting | http://www.xbrl.org/2003/role/reference |
| Paragraph | 3 | http://www.xbrl.org/2003/role/reference |
| Article | 36a | http://www.xbrl.org/2003/role/reference |
| Name | Besluit voorkoming dubbele belasting | http://www.xbrl.org/2003/role/reference |
| Paragraph | 2 | http://www.xbrl.org/2003/role/reference |
| Subparagraph | a | http://www.xbrl.org/2003/role/reference |