Netherlands: Irish IFSC tax regime considered a reasonable tax regime from a Netherlands corporate income tax perspective : decision of the Supreme Court of 8 February 2002 (no. 36358)

• Autores: Dick A. Hofland, Marcel Jakobsen
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 6-7, 2002, págs. 261-264
• Idioma: inglés
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• Resumen

  • In the decision of 8 February 2002, the Netherlands Supreme Court found that the Irish IFSC tax regime was reasonable and consequently allowed a deduction for interest paid in 1989 by a Dutch company on a loan granted by a related Irish international financial services company.