The Resource Deemed interest on interest-free loans not taxable : general anti-avoidance rule

Deemed interest on interest-free loans not taxable : general anti-avoidance rule

Label
Deemed interest on interest-free loans not taxable : general anti-avoidance rule
Title
Deemed interest on interest-free loans not taxable : general anti-avoidance rule
Creator
Subject
Summary
The issue of taxation of deemed interest in the case of a loan carrying no interest has received much attention in Danish law. A decision of 11 February 1998 of the Danish Supreme Court is discussed.
Citation source
In: European taxation. - Amsterdam. - Vol. 38 (1998),
http://library.link/vocab/creatorName
Andersen, P.S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • deemed interest
  • case law
Label
Deemed interest on interest-free loans not taxable : general anti-avoidance rule
Instantiates
Publication
Label
Deemed interest on interest-free loans not taxable : general anti-avoidance rule
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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