The Resource Winstdrainageperikelen

Winstdrainageperikelen

Label
Winstdrainageperikelen
Title
Winstdrainageperikelen
Creator
Subject
Language
eng
Summary
In the context of the burden of proof the paper deals with the question whether a debt must be at arm's length in case of an external acquisition or in another business transaction. In addition, the authors investigate whether a legal transaction must be at arm's length in case of internal debt which can be traced as external financing. In the last part are the following issues explained: how to deal with the guarantees regarding external loans; the influence of the double dip on the burden of proof under article 10a par sub a of the Corporate Income Tax Act 1969; a loan supplied by a financing (company) out of own equity; and whether the debt is on arm's length if a transaction can only be financed by means of the internal debt
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
http://library.link/vocab/creatorName
  • Kok, Q.W.J.C.H
  • Vries, R.J. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • interest deduction
  • burden of proof
  • BEPS
  • arm's length principle
  • double dipping
  • intra-group financing
  • associated enterprises
Label
Winstdrainageperikelen
Publication

Library Locations

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