The Dutch Supreme Court has ruled a number of times that business debts to not consolidated creditors cannot be enterd into the tax balance sheet when a group is taxed on the basis of its consolidated profit. Because these decisions are arbitrary and the corpoate tax law has been changed the author argues that these decisions are obsolete.
|Translated title of the contribution||Assessing debts for Corporate Tax Consolidation|
|Number of pages||4|
|Journal||Nederlands Tijdschrift voor Fiscaal Recht|
|Publication status||Published - 17-Jul-2014|
- business debts, tax consolidation, assessment