On 30 December 2014, the Netherlands published Decree No. BLKB2014/2137M in the Official Gazette. The decree, which applies from 16 December 2014, provides that under the Dutch fiscal unity regime, a fiscal group may be formed: Between a Dutch parent and a Dutch sub-subsidiary when the sub-subsidiary is held by one or more intermediaries resident in other EU jurisdictions, and Between multiple Dutch subsidiaries when they share a parent company resident in another EU jurisdiction The change is primarily the result of a {News-2014-06-13/A/2- European Court of Justice decision issued in June 2014} stating that the Netherland's fiscal unity regime...