The Resource Commission decision on Dutch group interest box scheme

Commission decision on Dutch group interest box scheme

Label
Commission decision on Dutch group interest box scheme
Title
Commission decision on Dutch group interest box scheme
Creator
Subject
Language
eng
Summary
Commentary on the ECj decision on the Dutch group interest scheme. The European Commission has found that a Dutch plan to apply reduced taxation on revenue from intra-group loans under a scheme known as "Groepsrentebox" does not constitute state aid. The Commission has concluded that the measure, if amended, will be available to all (group) companies regardless of their size or sector of economy and will therefore not be selective
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 9 ; p. 91-109
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • intra-group financing
  • group treatment
  • interest deduction
Label
Commission decision on Dutch group interest box scheme
Instantiates
Publication
Label
Commission decision on Dutch group interest box scheme
Publication

Library Locations

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      52.37366609999999 4.9336932
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