www.cms-lawnow.com/ealerts/2020/05/dutch-supreme-court-confirms-continued-applicability-of-debt-classification-criteria
mnetax.com/netherlands-supreme-court-addresses-taxation-of-perpetual-securities-under-debt-equity-rules-38738
www.stibbe.com/en/news/2020/may/perpetual-securities-not-considered-equity-for-dutch-corporate-income-tax-purposes
Home » Countries » Europe » European Union » Netherlands » Netherlands: Perpetual securities not considered equity for corporate income tax purposes