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Netherlands - No Deduction Allowed for Loss under Cross-Guarantee

Country:
Netherlands
Author:
B. Damsma; K. Łukosz
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 4
Published:
4 July 2013
The authors consider a recent ruling of the Dutch Supreme Court regarding the deductibility of a loss suffered following default under a cross-guarantee agreement. This ruling has potentially far-reaching implications for intercompany guarantee arrangements.
 
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