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 addressed were: Whether the four Dutch subsidiaries can form a fiscal unity whereby one of them acts as the group parent, and If not, whether they can form a fiscal unity with an Israeli parent. Under Dutch rules,...