The loan in an international tax perspective and what can go wrong..

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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 contributionThe loan in an international tax perspective and what can go wrong..
Original languageDutch
Article number2021/108
Pages (from-to)763-774
Number of pages11
JournalWeekblad Fiscaal Recht
Volume2021
Issue number108
Publication statusPublished - 27 May 2021

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