The Resource Netherlands: Landmark court case on the treatment of inter-company loans

Netherlands: Landmark court case on the treatment of inter-company loans

Label
Netherlands: Landmark court case on the treatment of inter-company loans
Title
Netherlands: Landmark court case on the treatment of inter-company loans
Creator
Subject
Language
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
Instantiates
Publication
Label
Netherlands: Landmark court case on the treatment of inter-company loans
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...