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The " non - businesslike loan " a new doctrine for the tax treatment of equity and debt capital in the Netherlands Arco Bobeldijk & Rick van der Velden

By: Bobeldijk, Arco.
Contributor(s): Velden, Rick van der.
Material type: ArticleArticlePublisher: 2015Subject(s): SOCIEDADES ANONIMAS | CAPITAL | PRESTAMOS | DEUDORES Y ACREEDORES | IMPUESTOS | PAISES BAJOS In: Intertax v. 43, n. 3, March 2015, p. 276-285
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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