The Taxation of Businesses in Financial or Economic Distress

Research output: Contribution to conferencePaperAcademic


When businesses enter in financial or economic distress they may no longer be able to meet their obligations. This may have tax consequences for these businesses as well as their creditors. The paper deals with these consequences for the tax system in the Netherlands.
Original languageEnglish
Number of pages14
Publication statusPublished - 1-Dec-2021


  • economic distress
  • financial distress
  • taxation

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