Abstract
The authors explore a recent ruling by the Dutch Supreme Court setting forth the circumstances under which a loan can be deemed non-arm’s-length, saying the case will have a large impact on how financing arrangements are set up in the Netherlands.
| Original language | English |
|---|---|
| Pages (from-to) | 856-860 |
| Number of pages | 5 |
| Journal | Tax Management Transfer Pricing Report |
| Volume | 20 |
| Issue number | 18 |
| Publication status | Published - 2012 |
Research programs
- SAI 2007-05 FA