The Resource Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals

Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals

Label
Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
Title
Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
Creator
Subject
Language
eng
Summary
The anti-base erosion rules in the Wet op de vennootschapsbelasting (Corporate Income Tax Law) 1969 are topical in the Netherlands. The Hoge Raad (Supreme Court) has recently issued a decision on these rules. The authors, therefore, highlight the key considerations from a Dutch tax perspective for (foreign-based) multinational groups
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
  • Schmitz, J
  • Hogenboom, R
  • Ruige, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • EBITDA
  • MNE
  • debt capital
  • case law
Label
Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
Instantiates
Publication
Label
Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
Publication

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