The Dutch Supreme Court ruled on February 7th 2014 that for Corporate Tax purposes capital will be treated as capital and not as a loan although in this case capital had the characteristics of a loan (it had to be repaid after a limited period and the renumeration was a fixed amount of the capital). The author argues that legal certainty did not require the Supreme Court to decide the way it did.
|Translated title of the contribution||No tax requalification of capital: The Dutch Supreme Court|
|Number of pages||9|
|Publication status||Published - Nov-2014|
- Capital, Corporate Tax, Loan