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

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
Creator
Subject
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
Instantiates
Publication
Label
Het karakter van geldverstrekkingen : het at arm's length-beginsel en fiscale kwalificatie in de visie van de Hoge Raad
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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