OrbitaxDutch Court Holds Non-Discrimination Provision of Treaty with Israel May be Used as Claim for Fiscal Unity of Dutch Subsidiaries
|Treaty Development|Netherlands-Israel
On 6 May 2016, a decision of the Dutch Court of Appeals Arnhem-Leeuwarden was published concerning the formation of a fiscal unity (consolidation) by Dutch subsidiaries where the parent company is neither resident in the Netherlands or in an EU/EEA Member State. The case involved four Dutch subsidiaries jointly held by two Israeli companies and ultimately an Israeli parent. The initial issues a…
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