The Dutch Ministry of Finance has published a letter to parliament concerning certain tax matters, including in relation to the recent findings of a study into ways to provide more equal treatment of debt and equity financing. As previously reported, the study concluded that the existing earnings stripping measure could be tightened to achieve a more equal treatment of debt and equity in a budget-neutral manner, which could be achieved by further reducing the deduction rate of EBITDA (now 30%) or the threshold (now EUR 1 million) in the earnings stripping measure or a combination of both. In this regard,...