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Netherlands - Non-Business-Motivated Loans: Considerations from an Economic Perspective

Country:
Netherlands
Author:
J. Reyneveld; M. Bonekamp
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 3
Published:
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.
 
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