The Resource Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
Resource Information
The item Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad 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 Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad 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
- According to the Dutch State Secretary and related to the OECD viewpoint, loans which are not at arm's length can be ignored or reclassified on basis of the art. 8b Corporate Income Tax Act 1969. This article discusses whether this statement is in congruence with the jurisprudence of the Supreme Court. The authors describe the approach of the OECD and test the current case law on the application of the arm's length principle in treaty situations, as well as the loans which are not at the arm' length and the impossibility to classify the civil equity as a tax debt
- Language
- eng
- Label
- Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
- Title
- Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
- Language
- eng
- Summary
- According to the Dutch State Secretary and related to the OECD viewpoint, loans which are not at arm's length can be ignored or reclassified on basis of the art. 8b Corporate Income Tax Act 1969. This article discusses whether this statement is in congruence with the jurisprudence of the Supreme Court. The authors describe the approach of the OECD and test the current case law on the application of the arm's length principle in treaty situations, as well as the loans which are not at the arm' length and the impossibility to classify the civil equity as a tax debt
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
- http://library.link/vocab/creatorName
-
- Maas, C
- Vermeulen, H
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- loan
- arm's length principle
- case law
- Label
- Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
- Label
- Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
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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/Het-karakter-van-geldverstrekkingen--het-at/nuaWo3wdP_k/" 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/Het-karakter-van-geldverstrekkingen--het-at/nuaWo3wdP_k/">Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad</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>
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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/Het-karakter-van-geldverstrekkingen--het-at/nuaWo3wdP_k/" 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/Het-karakter-van-geldverstrekkingen--het-at/nuaWo3wdP_k/">Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad</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>
