A Comparative Analysis of Anti-Avoidance Measures in Cross-Border Transactions
In international tax law, striking the right balance between anti-avoidance measures and cross-border economic freedoms is an ongoing challenge. Europ…
Category: Netherlands
X BV v Staatssecretaris van Financiën (Case C-585/22): Preventing Tax Fraud Through Arm’s Length Scrutiny
This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
Netherlands vs “Lux Credit B.V. – Ruling on Arm’s Length Principle in Intra-Group Financing Case
Analysis of Dutch court ruling on arm's length principle in intra-group financing. Key insights for multinationals on transfer pricing and tax risk ma…
X Holding Case: Dutch Supreme Court Rules on TP Dispute
Explore the Dutch Supreme Court's ruling in the X Holding transfer pricing case and its implications for multinational corporations and tax authoritie…
X BV v Netherlands (Staatssecretaris van Financiën Case)
The X BV v Staatssecretaris van Financiën case revolves around a key issue in corporate tax: the denial of interest deductions for intra-group loans …
Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance
The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States'…