OrbitaxModification to Decree on thin capitalization published
|Approved Changes|Netherlands
In the Official Gazette of 17 December 2012, Decree No. BLKB2012/1642M of 4 December was published, which provides for modifications to Decree No. CPP2006/2514M of 5 July 2007 on the thin capitalization regime. The most important changes are summarized below.
Group ratio – consolidated accounts requirement
Based on article 10d(6) of the Corporate Income Tax Act (CITA) reside…
