The Resource Groundbreaking Dutch Supreme Court decision affects related-party loans

Groundbreaking Dutch Supreme Court decision affects related-party loans

Label
Groundbreaking Dutch Supreme Court decision affects related-party loans
Title
Groundbreaking Dutch Supreme Court decision affects related-party loans
Creator
Subject
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
Instantiates
Publication
Label
Groundbreaking Dutch Supreme Court decision affects related-party loans
Publication

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