The Resource Courts hold that notional interest deduction does not require substance
Courts hold that notional interest deduction does not require substance
Resource Information
The item Courts hold that notional interest deduction does not require substance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Courts hold that notional interest deduction does not require substance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Courts of Appeal of Antwerp and Liège are of the opinion that interposing a Belgian finance company is, as such, not abnormal even if the company holds one single loan. The receiving and granting of a loan, and the management thereof, is clearly an economic activity, and ? given the magnitude of the loan ? not of an abnormal nature. The notional interest deduction is not conditional upon a certain level of economic substance
- Language
- eng
- Label
- Courts hold that notional interest deduction does not require substance
- Title
- Courts hold that notional interest deduction does not require substance
- Language
- eng
- Summary
- The Courts of Appeal of Antwerp and Liège are of the opinion that interposing a Belgian finance company is, as such, not abnormal even if the company holds one single loan. The receiving and granting of a loan, and the management thereof, is clearly an economic activity, and ? given the magnitude of the loan ? not of an abnormal nature. The notional interest deduction is not conditional upon a certain level of economic substance
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
- http://library.link/vocab/creatorName
- Mortier, F
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- notional interest deduction
- substance requirements
- case law
- Label
- Courts hold that notional interest deduction does not require substance
- Label
- Courts hold that notional interest deduction does not require substance
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Courts-hold-that-notional-interest-deduction-does/B3syb3qEhEM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Courts-hold-that-notional-interest-deduction-does/B3syb3qEhEM/">Courts hold that notional interest deduction does not require substance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Courts-hold-that-notional-interest-deduction-does/B3syb3qEhEM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Courts-hold-that-notional-interest-deduction-does/B3syb3qEhEM/">Courts hold that notional interest deduction does not require substance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
