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Netherlands - Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes

Country:
Netherlands
Author:
S. Peelen; B. van Kasteren
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 5
Published:
1 October 2009
The Dutch Supreme Court recently issued a ruling in the Cacao beans case, which concerned the accounting treatment for tax purposes of certain hedge contracts. In addition to an analysis of this significant case, the authors provide a brief introduction to the basic principles of Dutch tax accounting. The relevant case law in this respect and the basic rules for hedge accounting under International Financial Reporting Standards are also considered.
 
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