This content is from: Netherlands

Exception to shareholder loan doctrine established by Dutch Supreme Court

The Supreme Court of the Netherlands has delivered a judgment which allows a Dutch taxpayer to deduct losses incurred on a related party loan, creating an exception to the shareholder loan doctrine set out by the court in November 2011.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial

Related