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Written-down claims in the Corporate Income Tax Act 1969 (English summary) This research focuses on the way in which the regulations regarding written-down claims in the CITA 1969 can be improved. In order to answer this question, chapter 2 describes first of all the heart of the problems regarding written-down claims, after which the framework for assessing the regulations regarding written-down claims is defined in chapter 3. Subsequently chapters 4 and 5 describe the way in which claims and debts ought to be valued. Chapter 6 deals with the regulation of article 13ba CITA 1969, regarding the conversion and hybridisation of written-down claims. Subsequently chapter 7 describes the waiver of claims. First of all this is viewed from the perspective of the debtor, focusing on the waiver profit exemption. The treatment of the creditor is described next and particulary on article 13ba CITA 1969, which applies if the creditor has a participation in the debtor. This chapter also deals with the regulations of article 15ac, section 2, CITA 1969 and the ancillary measure of article 8, section 4, CITA 1969. These regulations govern the concurrence of the waiver profit exemption with a company that is or has been part of a fiscal unity. Chapter 8 describes the regulations of article 13b CITA 1969, which regard the transfer of written-down claims. Chapter 9 handles the problems of written-down claims in concurrence with the fiscal unity regime. The regulations of article 15ab, sections 6 and 7, as well as 15aj, section 2, CITA 1969, which govern the valuation of mutual claims and debts at the time a company becomes part of, or ceases to be part of, a fiscal unity, are also described in this chapter. Chapter 10 describes the concurrence between the regulations regarding written-down claims and the regulations of articles 14, 14a and 14b CITA 1969, regarding assets and liabilities transactions, legal demergers and legal mergers, as well as the concurrence with share-for-share transfers. Finally, chapter 11 contains a comprehensive evaluation of the regulations regarding written-down claims. The conclusions are: 1) the regulations regarding written-down claims need to be improved; 2) the system of the revaluation reserve of article 13ba CITA 1969 needs to be extended to article 13b and 15ab section 6 CITA 1969. 3) the system of the revaluation reserve of article 13ba CITA 1969 should not be extended to the articles 14, 14a and 14b CITA 1969. 4) the regulation regarding the waiver profit exemption ought to take deferred profits into account in the future. 5) the regulations of article 15ac, section 2, CITA 1969 and the ancillary regulations of article 8, section 4, CITA 1969, which regard/apply to the concurrence between the waiver profit exemption and a company that is (or was) part of a fiscal unity, ought to be repealed; 6) the regulations regarding fiscal unity companies need to be improved in several other ways. 7) the regulations need (technical) improvement on many counts. A list of nearly 70 recommendations has been included.

This study focuses on tht profound institutional transformation of the water authority ( waterschap) in the past fifty years. The number of water authorities was reduced from over 2,600 to 26, while never before in the water authority's long history, were the changes with respect to the organisation of its tasks , its funding and the composition and election of its board as dramatic as in the past fifty years. The Water Authrities (Modernisation) Act , which came into force late in 2007, constituted the final stage of this transformation. The study is based on the following three questions : -what institutional form will the water authority have after the enactment of the Water Authorities (Modernisation) Act? -does the historical context of the water authority provide an explanation for this institutional form and would it be possible to firther improve this form? -will the water authority have a raison d'etre in the future , in light of its historical development? These questions are answered by dividing the study into three sections. Firstly, we gave an account of the profound institutional transformation of the water authority in the past fifty years and of the changes envisaged in the near future as a result of the Water Authorities (Modernisation ) Act. Secondly, we analysed this highly fundamental recent amendment of the law and we put forward specific proposals for improvement or further research. Thirdly, and finally, we answered the ever-present question of the raison d'etre of the water authority , as it was asked in the past decades. This answer is based on the framework for analysis, presented in chapter 11, which is founded on the building stones presented in the preceding chapters. This framework for analysis has shown that the water authority, more than other public authorities (centarl government, provinces and municipalities) is an appropriate and sensible way to institutionalise regional and local water management. The study can be of social relevance to the organisation of public authorities in general and (regional and local) public water management in particular. Although the study focuses primarily on the situation in the Netherlands , the set up of the analysis would allow it to be used for further reflections on ' good water governance ' anywhere else in the world. The worldwide waterproblems ask for good water governance.