The Resource Dutch Supreme Court case ruling on information provision
Dutch Supreme Court case ruling on information provision
Resource Information
The item Dutch Supreme Court case ruling on information provision 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 Dutch Supreme Court case ruling on information provision 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
- This article examines a case from the Dutch Supreme Court, in which was decided that the burden of proof reversed to the taxpayer, because it refused to provide meeting notes of management and commissioner meetings to the tax inspector. The taxpayer also refused to hand over a due diligence report to the tax inspector. In this respect the Supreme Court decided that the 'fair play' principle restricts the tax inspector in its authority to ask for reports or information of third parties that has the goal to discuss the tax position of the taxplayer or to provide tax advise to taxpayer. A transfer pricing dispute also arose regarding the ownership of (patent) rights on several products
- Language
- eng
- Label
- Dutch Supreme Court case ruling on information provision
- Title
- Dutch Supreme Court case ruling on information provision
- Language
- eng
- Summary
- This article examines a case from the Dutch Supreme Court, in which was decided that the burden of proof reversed to the taxpayer, because it refused to provide meeting notes of management and commissioner meetings to the tax inspector. The taxpayer also refused to hand over a due diligence report to the tax inspector. In this respect the Supreme Court decided that the 'fair play' principle restricts the tax inspector in its authority to ask for reports or information of third parties that has the goal to discuss the tax position of the taxplayer or to provide tax advise to taxpayer. A transfer pricing dispute also arose regarding the ownership of (patent) rights on several products
- Citation source
- In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
- http://library.link/vocab/creatorName
-
- Jie-A-Joen, C
- Brandt, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- burden of proof
- transfer pricing
- information return
- due diligence
- patent
- Label
- Dutch Supreme Court case ruling on information provision
- Label
- Dutch Supreme Court case ruling on information provision
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Dutch-Supreme-Court-case-ruling-on-information/rK1r7Ro1cj4/" 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/Dutch-Supreme-Court-case-ruling-on-information/rK1r7Ro1cj4/">Dutch Supreme Court case ruling on information provision</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Dutch Supreme Court case ruling on information provision
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Dutch-Supreme-Court-case-ruling-on-information/rK1r7Ro1cj4/" 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/Dutch-Supreme-Court-case-ruling-on-information/rK1r7Ro1cj4/">Dutch Supreme Court case ruling on information provision</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>