Netherlands - The Tax Treatment of Bad Debt Risk in Respect of Intra-group Loans: The Score So Far
- R.A. de Boer; M.L. Molenaars
- Derivatives & Financial Instruments, 2010 (Volume 12), No 6
- 25 November 2010
This contribution deals with recent developments in Dutch case law regarding the tax treatment of bad debt risk, in particular the deductibility of write-downs, in respect of intra-group loans. In addition, the authors express their thoughts on how interest could be calculated on such loans and how the case law dealing with such loans could affect intra-group guarantees.