Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?

Cees Peters

Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Original language	English
Title of host publication	Tax Treaty Case Law Around the Globe 2019
Editors	E. Kemmeren, M. Lang
Place of Publication	Amsterdam
Publisher	IBFD
Pages	133-146
Number of pages	14
Publication status	Published - 2020

Publication series

Name	Series on International Tax Law

Cite this

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title = "Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm{\textquoteright}s length principle?",

author = "Cees Peters",

year = "2020",

language = "English",

series = "Series on International Tax Law",

publisher = "IBFD",

pages = "133--146",

editor = "E. Kemmeren and M. Lang",

booktitle = "Tax Treaty Case Law Around the Globe 2019",

}

Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle? / Peters, Cees.

Tax Treaty Case Law Around the Globe 2019. ed. / E. Kemmeren; M. Lang. Amsterdam : IBFD, 2020. p. 133-146 (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific