The Resource Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective

Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective

Label
Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Title
Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Creator
Subject
Language
eng
Summary
This article examines proposals by the new Dutch Deputy Minister of Finance including anti-abuse measures on deductibility of interest and limits on losses to foreign permanent establishments (PEs), noting that the former seems to conflict with the arm's-length principle and that the latter appears to be in line with the OECD's approach to PE profit attribution
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2011),
http://library.link/vocab/creatorName
  • Sporken, C.J.E.A
  • Middelkoop, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • interest deduction
  • loss relief
  • thin capitalization
  • PE
Label
Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Instantiates
Publication
Label
Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
Publication

Library Locations

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