The Resource Winstdrainageperikelen
Winstdrainageperikelen
Resource Information
The item Winstdrainageperikelen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Winstdrainageperikelen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Winstdrainageperikelen
- Title
- Winstdrainageperikelen
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Winstdrainageperikelen/LeK9Xf5QVf8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Winstdrainageperikelen/LeK9Xf5QVf8/">Winstdrainageperikelen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Winstdrainageperikelen/LeK9Xf5QVf8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Winstdrainageperikelen/LeK9Xf5QVf8/">Winstdrainageperikelen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
