The Resource The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands

The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands

Label
The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands
Title
The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands
Creator
Subject
Language
eng
Summary
The (difference in) taxation of equity and debt capital is in many countries a regularly recurring subject of debate, legislation, and case law; in the Netherlands this is not different. A new phenomenon has recently arisen in Dutch case law that casts new light on this discussion. In literature, this phenomenon is referred to as the 'non-businesslike loan', best described as a sort of 'hybrid loan' that is partly treated as debt capital and partly as equity capital for tax purposes. This article offers an introduction to the doctrine of the non-businesslike loan. It discusses the Dutch principal rules of the qualification of capital loans, the qualification of a loan as a 'non-businesslike loan', and addresses the treatment of the interest and write-downs on a non-businesslike loan. Finally, it highlights some international aspects of the non-businesslike loan
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
  • Bobeldijk, A.C.P
  • Velden, R.L.P. van der
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • equity capital
  • debt capital
  • case law
  • loan
Label
The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands
Instantiates
Publication
Label
The 'non-businesslike loan' : a new doctrine for the tax treatment of equity and debt capital in the Netherlands
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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