The Resource Dutch Supreme Court case ruling on information provision

Dutch Supreme Court case ruling on information provision

Label
Dutch Supreme Court case ruling on information provision
Title
Dutch Supreme Court case ruling on information provision
Creator
Subject
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
Instantiates
Publication
Label
Dutch Supreme Court case ruling on information provision
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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