Abstract
This article, which examines domestic juridical double and economic triple taxation of shareholder loans, concludes that such taxation (i) can result in an effective top marginal tax rate exceeding 100%; (ii) raises issues under, for example, the European Convention on Human Rights (right to property); and (iii) represents, for the individual, a form of “cum in”, i.e. the equivalent of the “cum ex” that was the basis of a major tax fraud scandal in Europe.
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