Abstract
Loans between related companies and other financial transactions are not always being executed in the way international law demands this. Many consequences will arise and a lot of them will lead to international taxation. Also discusses the EU arbitrage directive.
| Translated title of the contribution | The loan in an international tax perspective and what can go wrong.. |
|---|---|
| Original language | Dutch |
| Article number | 2021/108 |
| Pages (from-to) | 763-774 |
| Number of pages | 11 |
| Journal | Weekblad Fiscaal Recht |
| Volume | 2021 |
| Issue number | 108 |
| Publication status | Published - 27 May 2021 |