On 28 November 2006, the Upper House of the Netherlands Parliament adopted the Bill "Work on Profit. The Bill will become effective on 1 January 2007. However, the Minister of Finance has requested the approval of the European Commission with respect to the compatibility with EU State aid rules of the provisions concerning the interest and patent box. These provisions will be effective with retroactive effect from the beginning of the year in which the approval has been granted. Tax plans 2007 adopted by Upper House On 12 December 2006, the Upper House of the Netherlands parliament adopted the tax...