The Resource Enige vennootschapsbelastingaspecten van deelnemerschapsleningen

Enige vennootschapsbelastingaspecten van deelnemerschapsleningen

Label
Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Title
Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Creator
Subject
Summary
Recently the Dutch Supreme Court ruled on participation loans. A lender participates in the enterprise of the debtor if three criteria are met: the remuneration on the loan varies according to the profit of the debtor, the loan is subordinated and the loan has no fixed term. The authors describe under which conditions these criteria are met. They conclude that the tax treatment of the loan is similar for the lender as well as debtor. The exemption for participation is applicable according to the authors
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - (1999),
http://library.link/vocab/creatorName
  • Sommerhalder, R.A
  • Engelen, F.A
Language note
Dutch
http://library.link/vocab/subjectName
  • loan
  • participation exemption
Label
Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Instantiates
Publication
Abbreviated title
WFR
Label
Enige vennootschapsbelastingaspecten van deelnemerschapsleningen
Publication
Abbreviated title
WFR

Library Locations

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