Legislation incorporating amendments to the Dutch fiscal unity regime was approved by parliament on 29 November 2016 and published in the Official Gazette on 8 December. The legislation incorporates into the Corporate Income Tax Act 1969, Decree No. BLKB2014/2137M, which was issued in 2014 as a result of a European Court decision that the Netherland's fiscal unity regime was not compliant with EU Law because it violated the principle of freedom of establishment. The provisions of the Decree, now incorporated into the Corporate Income Tax Act, include that a fiscal unity may be formed: Between a Dutch parent and a...