The Netherlands is a country which is often integrated in international tax structures, mostly due to its advantageous tax regime, overall beneficial tax treaties and its well organised / reliable infrastructure. Often these tax structures are set up for holding and/or finance activities between related parties. During the years a lot of corporate income tax legislation, policy and case law has been published with regard to the deductibility of interest for Dutch tax purposes. In some cases certain ‘loans’, which were labelled as such by the tax payer, have been succesfully requalified by the Dutch tax authorities as being capital. … Read More