Loans

Abuse of law, Abuse of rights, Anti-tax avoidance, Beneficial ownership, Canada, Corporate income tax, Direct taxation, Dividends, Double Taxation, income tax, International Tax Law, Loans, OECD MC Convention, Tax Avoidance, Tax haven, Tax Planning, Tax Treaties, United Kingdom, Withholding Taxes

(Temple Tax Chambers; King’s College London)/ /Leave a comment

The recent English Court of Appeal decision in Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365 http://www.bailii.org/ew/cases/EWCA/Civ/2024/365.html  has again examined the meaning of beneficial ownership and the related expression “beneficially entitled” in UK domestic tax law. It follows shortly after the Tax Court of Canada decision in Husky Energy Energy Inc. v The…

Arm's Length, CJEU, Loans

(Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.) and (Associate at Maisto e Associati, Italy)/ /Leave a comment

Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam / Senior Manager Tax at PwC Netherlands Tax Knowledge Centre) Francesco Semonella (Associate at Maisto e Associati, Italy)[1] A palindrome is a word, phrase, or sentence that reads the same backward as forward. The term “palindrome” originates from the Greek words “palin” (meaning “again”) and “drome”…

Arm's Length, Loans, Transfer Pricing

(Loyens & Loeff, Netherlands)/ /Leave a comment

The opinion of AG Emiliou in X BV v. the Dutch Ministry of Finance (C-585/22) Dr. Svitlana Buriak (Loyens & Loeff / University of Amsterdam)[1]   Can a transaction entered into between two associated parties, which is concluded on arm’s length terms, be abusive? Does compliance with the arm’s length requirement provide “a transfer pricing…