In this article, Gabriël van Gelder and Timo Boon provide an update on the adverse Dutch corporate income tax consequences that may arise from a combination of the Dutch tax loss compensation rules and the Dutch cancellation of debt income exemption. We make a suggestion for a solution, but careful analysis remains required in this respect.
Please find an extract of the article below.
The full article can be found via: https://www.taxnotes.com/tax-notes-international/corporate-taxation/handle-care-dutch-tax-loss-compensation-rules-and-cancellation-debt-income-exemption/2024/01/29/7j2d1
