The Resource The tax treatment of bad debt risk in respect of intra-group loans : the score so far

The tax treatment of bad debt risk in respect of intra-group loans : the score so far

Label
The tax treatment of bad debt risk in respect of intra-group loans : the score so far
Title
The tax treatment of bad debt risk in respect of intra-group loans : the score so far
Creator
Subject
Language
eng
Summary
This article deals with recent developments in Dutch case law regarding the tax treatment of bad debt risk, in particular the deductibility of write-downs, in respect of intra-group loans. In addition, the authors express their thoughts on how interest could be calculated on such loans and how the case law dealing with such loans could affect intra-group guarantees
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 12 (2010),
http://library.link/vocab/creatorName
  • Boer, R.A. de
  • Molenaars, M.L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • bad debt
  • intra-group financing
  • case law
Label
The tax treatment of bad debt risk in respect of intra-group loans : the score so far
Instantiates
Publication
Label
The tax treatment of bad debt risk in respect of intra-group loans : the score so far
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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