In the Official Gazette of 3 April 2013, a Decree of 25 March 2013 (BLKB2013/110M) on the non-deductibility of certain interest expenses was published (the Decree). The Decree is an update of the previously applicable Decree (CPP2005/2662M – now replaced), and incorporates new legislation and jurisprudence Article 10a of the Corporate Income Tax Law (Wet op de vennootschapsbelasting) (CITL) prohibits the deduction of interest expenses related to: -   profit distributions or repayment of capital to a related company or related individual (article 10a(1)(a) CITL); -   a capital contribution to a related company (article 10a(1)(b) CITL); or -  ...