New legislation on tax treatment of hybrid loans

Journal
Author
Molenaars, M.L.; Barten, E.B.
Country
Netherlands
Published Date
Issue
International Transfer Pricing Journal 2002 (Volume 9), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A description of the history to the implementation of the new hybrid loans tax legislation is given. Technical details of the relevant provisions are discussed, followed by analysis of the effects for the application of the participation exemption and the dividend withholding tax.