The Dutch Ministry of Finance has published additional measures for the 2022 tax plan, which were submitted in the House of Representatives on 15 October 2021. One of the key measures is an increase in the corporate tax rate from 25% to 25.8% on profits exceeding EUR 395,000. Measures are also included for the reduction in the 30% of EBITDA threshold for the earnings stripping measure to 20% of EBITDA as previously reported, as well as the introduction of an anti-avoidance rule to address situations where restructurings are performed to divide/split companies in order to stay under the EUR 1...