Tag archief: fiscal unity regime

Revised Dutch fiscal unity regime welcome step in facilitating post-acquisition and post-merger integration

On December 11, 2014, the Amsterdam Court of Appeal held that the Dutch fiscal unity regime is incompatible with the EU freedom of establishment because it does not allow application of the fiscal unity regime in some cross-border situations. In anticipation of adjustments to the Dutch legislation as a result of the court’s decisions, the …

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