In the Official Gazette of 3 April 2013, a Decree of 25 March 2013 (BLKB2013/110M) on the non-deductibility of certain interest expenses was published (the Decree). The Decree is an update of the previously applicable Decree (CPP2005/2662M – now replaced), and incorporates new legislation and jurisprudence
Article 10a of the Corporate Income Tax Law (Wet op de vennootschapsbelasting) (CITL) prohibits the deduction of interest expenses related to:
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