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The Netherlands Limits Benefits for Fiscal Unity Regime

|Approved Changes|Netherlands
Netherlands

The Netherlands has published the Act of 24 April 2019 in the Official Gazette, which includes so-called repair measures for the country's fiscal unity (tax consolidation) regime. The changes are mainly a result of a judgment issued by the Court of Justice of the European Union in February 2018 concerning the Dutch interest deduction limitation rule that applies in respect of interest on a loa…

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