The Resource Groundbreaking Dutch Supreme Court decision affects related-party loans
Groundbreaking Dutch Supreme Court decision affects related-party loans
Resource Information
The item Groundbreaking Dutch Supreme Court decision affects related-party loans 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 Groundbreaking Dutch Supreme Court decision affects related-party loans 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
- On 25 November 2011, the Supreme Court of the Netherlands published four decisions (08/05323, 10/05161, 10/05394 and 10/00516, jointly "the decision") confirming the existence of the so-called nonbusinesslike loan (onzakelijke lening) in Dutch tax law. The decision is not only a confirmation but also a clarification of the Supreme Court's ruling of 9 May 2008, in which the concept of the nonbusinesslike loan was introduced. This article discusses the decision, including intragroup financing arrangements, the Supreme Court's reasoning, the arm's length principle, and questions raised. The authors winds up with his view of the decision
- Language
- eng
- Label
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- Title
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- Language
- eng
- Summary
- On 25 November 2011, the Supreme Court of the Netherlands published four decisions (08/05323, 10/05161, 10/05394 and 10/00516, jointly "the decision") confirming the existence of the so-called nonbusinesslike loan (onzakelijke lening) in Dutch tax law. The decision is not only a confirmation but also a clarification of the Supreme Court's ruling of 9 May 2008, in which the concept of the nonbusinesslike loan was introduced. This article discusses the decision, including intragroup financing arrangements, the Supreme Court's reasoning, the arm's length principle, and questions raised. The authors winds up with his view of the decision
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 65 (2012),
- http://library.link/vocab/creatorName
- Wurzer, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- associated enterprises
- intra-group financing
- case law
- Label
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- Label
- Groundbreaking Dutch Supreme Court decision affects related-party loans
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<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/Groundbreaking-Dutch-Supreme-Court-decision/jym04qPZCLk/" 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/Groundbreaking-Dutch-Supreme-Court-decision/jym04qPZCLk/">Groundbreaking Dutch Supreme Court decision affects related-party loans</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>
