On 12 January 2016, the Antwerp Court of Appeal rendered an interim judgement on the Notional Interest Deduction. (a) Facts. In the beginning of 2008, a Finish Group acquired a Russian power plant. It used a Belgian intra-group finance company to structure the acquisition. The Belgian company obtained a loan from the Finish parent company, … Continue reading Court of Appeal: The Notional Interest Deduction does not require substance
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