The Resource Akquisitionsfinanzierung in den Niederlanden

Akquisitionsfinanzierung in den Niederlanden

Label
Akquisitionsfinanzierung in den Niederlanden
Title
Akquisitionsfinanzierung in den Niederlanden
Creator
Subject
Language
eng
Summary
The article addresses Dutch tax aspects with regard to the deductibility of interest paid on a loan taken up for purposes of acquiring a Dutch-resident company, and for purposes of acquiring a non-Dutch resident company. Issues addressed: consequences of the ECJ's decision in the 'Bosal Holding' case, thin capitalization rules, fiscal unity
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 14 (2005), no. 22 ; p. 767-773
http://library.link/vocab/creatorName
Tillaart, R. van den
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • interest deduction
  • loan
  • thin capitalization
  • group treatment
Label
Akquisitionsfinanzierung in den Niederlanden
Instantiates
Publication
Label
Akquisitionsfinanzierung in den Niederlanden
Publication

Library Locations

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