Netherlands: Landmark court case on the treatment of inter-company loans
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The work Netherlands: Landmark court case on the treatment of inter-company 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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Netherlands: Landmark court case on the treatment of inter-company loans
Resource Information
The work Netherlands: Landmark court case on the treatment of inter-company 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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- Netherlands: Landmark court case on the treatment of inter-company loans
- Language
- eng
- Summary
- The Dutch tax authorities frequently take the position that if a borrower - on a stand alone basis - would not have been able to enter into a third party loan, the same inter-company loan can be re-characterised into capital on the basis of paragraph 1.65 of the OECD guidelines. Interest paid by a borrower on such loan is therefore not deductible. However, a Dutch Supreme Court case of 25 November 2011 makes clear that this position taken by the Dutch tax authorities may not be correct. Robust documentation remains the best approach to withstanding tax authority attack. This article looks at the decision and explains
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 13 (2012),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Netherlands: Landmark court case on the treatment of inter-company loansWork of
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