On 15 September 2017, the Netherlands Ministry of Finance published Decree No. 2017-167217 concerning business mergers, legal divisions, and legal mergers in relation to amendments to the innovation (IP) box regime that were made as part of the 2017 tax plan ({News-2016-12-29/A/3-previous coverage}). Changes to the innovation box were made to bring it in line with the modified nexus approach o…