The Dutch Ministry of Finance has published a letter to parliament that includes the findings of a study into ways to provide more equal treatment of debt and equity financing. In particular, the study looked at the possibility of introducing a notional interest deduction and further the tightening earnings stripping measure to support a shift from debt financing to equity financing in a budget-neutral manner. In a nutshell, the study concludes that the unilateral introduction of a notional interest deduction would not be desirable considering the increased complexity and potential for new tax planning options. Instead, it is preferable to...