Click here to read the full article published in Tax Notes Int’l, May 21, 2018, p. 935.
Tuesday, 22 May 2018
Netherlands Overhauls Fiscal Unity Regime Following X BV and X NV Judgment
Kristel Tijsterman and Gerbrand Hidding have written an article in edition 90 (May 2018) of the Tax Notes International. In this article Kristel and Gerbrand discuss a recent ruling from the Court of Justice of the European
Union that found an element of the Dutch fiscal unity regime violates EU law and examine the impact of the emergency measures enacted in response to the decision.