Groundbreaking Dutch Supreme Court decision affects related-party loans
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The work Groundbreaking Dutch Supreme Court decision affects related-party loans represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Groundbreaking Dutch Supreme Court decision affects related-party loans
Resource Information
The work Groundbreaking Dutch Supreme Court decision affects related-party loans represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- Language
- eng
- Summary
- On 25 November 2011, the Supreme Court of the Netherlands published four decisions (08/05323, 10/05161, 10/05394 and 10/00516, jointly "the decision") confirming the existence of the so-called nonbusinesslike loan (onzakelijke lening) in Dutch tax law. The decision is not only a confirmation but also a clarification of the Supreme Court's ruling of 9 May 2008, in which the concept of the nonbusinesslike loan was introduced. This article discusses the decision, including intragroup financing arrangements, the Supreme Court's reasoning, the arm's length principle, and questions raised. The authors winds up with his view of the decision
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 65 (2012),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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