Netherlands - Non-Business-Motivated Loans: Considerations from an Economic Perspective
- J. Reyneveld; M. Bonekamp
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 11 May 2012
This article looks into numerous issues raised by Dutch Supreme Court rulings on non-business-motivated loans, including economic approaches for assessing whether a loan can be considered business motivated or not. Furthermore, the consequences of a non-business-motivated loan are described and guidance is provided for mitigating the risk of having a non-business-motivated loan.