Netherlands - Cross-Border and EU Aspects of Distressed Group Debt: The Dutch Creditor’s Viewpoint
- R. Kok
- European Taxation, 2011 (Volume 51), No 2/3
- 17 January 2011
In this article, the author explains the significant income tax consequences that can arise, from the viewpoint of Dutch creditors, when restructuring distressed debt, particularly in the cross-border and EU contexts. Further, the author points out that certain aspects of the provisions applicable in this situation are not in line with EU law.