Abstaining from a Controlled Transaction: Forgone Profits and the Arm's length Principle

BWAM Damsma, CSJ Jie-A-Joen, M Verhoosel

Research output: Contribution to journalArticleProfessional

Abstract

The authors explore a ruling by the Higher Court of Amsterdam—now on appeal before the Dutch Supreme Court—that abstaining from entering into a transaction without proper business reasons was enough to reallocate profit.
Original languageEnglish
Pages (from-to)82-86
Number of pages5
JournalTax Management Transfer Pricing Report
Volume21
Issue number2
Publication statusPublished - 2012

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