The Resource Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account

Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account

Label
Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
Title
Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
Creator
Subject
Summary
An analysis of four decisions handed down by the Hoge Raad in August/September 1995. The cases involve fiscal unity and interest deduction structures which the Netherlands tax authorities challenged on the basis of the abuse of law doctrine or "correct imposition procedure"
Citation source
In: European taxation. - Amsterdam. - Vol. 36 (1996),
http://library.link/vocab/creatorName
Smit, P.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • case law
  • group treatment
  • interest deduction
Label
Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
Instantiates
Publication
Label
Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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