Update - Dutch Supreme Court Holds Non-Discrimination Provision of Treaty with Israel May Not be Used as Claim for Fiscal Unity of Dutch Subsidiaries

On 15 December 2017, the Dutch Supreme Court issued a decision finding that the non-discrimination provisions (Article 27) of the 1973 Israel-Netherlands tax treaty may not be used as a basis to claim for the formation of a fiscal unity (consolidation) of Dutch subsidiaries of an Israeli parent. The ruling overturns a May 2016 decision of a Dutch appeals court ({News-2016-05-13/T/3-previous cov…
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