Danish National Tax Tribunal publishes its first decision regarding a cash pool arrangement
In early 2014,the National Tax Tribunal (Landsskatteretten) published its first transfer pricing decision regarding a cash pool arrangement. The decision concerns the determination of intercompany interest rates on deposits and borrowings in the cash pool. The National Tax Tribunal ruled that the Danish tax authorities were allowed to disregard the transfer pricing applied by the
Parliamentary question regarding the application of Belgian thin cap rules for cash pooling activities
The Minister of Finance answered a Parliamentary question on how the Belgian thin cap rules should be applied in practice to cash pooling activities. The Minister was asked a.o. how a daily assessment of the 5:1 debt-equity ratio links in with the netting of interest paid and received for cash pooling companies (for more information
