On 30 December 2014, the Netherlands published Decree No. BLKB2014/2137M in the Official Gazette. The decree, which applies from 16 December 2014, provides that under the Dutch fiscal unity regime, a fiscal group may be formed:

• Between a Dutch parent and a Dutch sub-subsidiary when the sub-subsidiary is held by one or more intermediaries resident in other EU jurisdictions, and
• Between multiple…