The Resource Dutch Supreme Court rules on business reasons exception

Dutch Supreme Court rules on business reasons exception

Label
Dutch Supreme Court rules on business reasons exception
Title
Dutch Supreme Court rules on business reasons exception
Creator
Subject
Language
eng
Summary
This article reviews a Dutch Supreme Court judgment on the corporate tax's business reasons exception. The decision of the Court provides some certainty on the application and scope of the business reasons exception and makes clear that the position taken is essential for the applicable level of the burden of proof
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Tijsterman, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • case law
  • anti-avoidance
  • abuse of law
  • reorganization
  • burden of proof
Label
Dutch Supreme Court rules on business reasons exception
Instantiates
Publication
Label
Dutch Supreme Court rules on business reasons exception
Publication

Library Locations

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