The Resource The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands

The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands

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The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands
Title
The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands
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Subject
Language
eng
Summary
Analyses the Bosal decision and the extent to which it applies outside the EU. The article also discusses the Dutch government's response to the decision. In particular, it examines the legislation enacted as a result of Bosal, namely, the new thin capitalization rules and the restriction on loss carry-overs. The article also considers whether these legislative provisions are compatible with EC law
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
  • Hurk, H.T.P.M. van den
  • Wagenaar, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • ECJ case law
Label
The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands
Instantiates
Publication
Label
The far-reaching consequences of the ECJ decision in Bosal and the response of the Netherlands
Publication

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      52.37366609999999 4.9336932
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