The Resource Netherlands: Landmark court case on the treatment of inter-company loans
Netherlands: Landmark court case on the treatment of inter-company loans
Resource Information
The item Netherlands: Landmark court case on the treatment of inter-company 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 Netherlands: Landmark court case on the treatment of inter-company 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
- The Dutch tax authorities frequently take the position that if a borrower - on a stand alone basis - would not have been able to enter into a third party loan, the same inter-company loan can be re-characterised into capital on the basis of paragraph 1.65 of the OECD guidelines. Interest paid by a borrower on such loan is therefore not deductible. However, a Dutch Supreme Court case of 25 November 2011 makes clear that this position taken by the Dutch tax authorities may not be correct. Robust documentation remains the best approach to withstanding tax authority attack. This article looks at the decision and explains
- Language
-
- eng
- eng
- Label
- Netherlands: Landmark court case on the treatment of inter-company loans
- Title
- Netherlands: Landmark court case on the treatment of inter-company loans
- Language
-
- eng
- eng
- Summary
- The Dutch tax authorities frequently take the position that if a borrower - on a stand alone basis - would not have been able to enter into a third party loan, the same inter-company loan can be re-characterised into capital on the basis of paragraph 1.65 of the OECD guidelines. Interest paid by a borrower on such loan is therefore not deductible. However, a Dutch Supreme Court case of 25 November 2011 makes clear that this position taken by the Dutch tax authorities may not be correct. Robust documentation remains the best approach to withstanding tax authority attack. This article looks at the decision and explains
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 13 (2012),
- http://library.link/vocab/creatorName
- Breggen, M.E.P. van der
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- case law
- intercompany loan
- arm's length principle
- documentation requirements
- Label
- Netherlands: Landmark court case on the treatment of inter-company loans
- Note
- 20121011
- Label
- Netherlands: Landmark court case on the treatment of inter-company loans
- Note
- 20121011
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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/Netherlands-Landmark-court-case-on-the-treatment/XsNrvBRGvWs/" 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/Netherlands-Landmark-court-case-on-the-treatment/XsNrvBRGvWs/">Netherlands: Landmark court case on the treatment of inter-company 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>
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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/Netherlands-Landmark-court-case-on-the-treatment/XsNrvBRGvWs/" 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/Netherlands-Landmark-court-case-on-the-treatment/XsNrvBRGvWs/">Netherlands: Landmark court case on the treatment of inter-company 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>
