The Resource New Dutch hybrid loan legislation fills in some gaps

New Dutch hybrid loan legislation fills in some gaps

Label
New Dutch hybrid loan legislation fills in some gaps
Title
New Dutch hybrid loan legislation fills in some gaps
Creator
Subject
Language
eng
Summary
Some of the amendments are important improvements for Dutch taxpayers, such as the exemption for renumeration on hybrid loans for dividend withholding tax purposes and the extension of the participation exemption in the context of hybrid loans and less-than-5% shareholdings in the debtor. But because some of the proposals will enter into force retroactively, and the grandfathering rule will be tightened, the legal certainty sought by Dutch taxpayers is lacking
Citation source
In: Journal of international taxation. - New York. - Vol. 14 (2003),
http://library.link/vocab/creatorName
  • Bongers, E
  • Visser, K-J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • hybrid financing
  • exemption
  • grandfather clause
Label
New Dutch hybrid loan legislation fills in some gaps
Instantiates
Publication
Label
New Dutch hybrid loan legislation fills in some gaps
Publication

Library Locations

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