On 15 December 2017, the Dutch Supreme Court issued a decision finding that the non-discrimination provisions (Article 27) of the 1973 Israel-Netherlands tax treaty may not be used as a basis to claim for the formation of a fiscal unity (consolidation) of Dutch subsidiaries of an Israeli parent. The ruling overturns a May 2016 decision of a Dutch appeals court ({News-2016-05-13/T/3-previous coverage}), which found that the non-discrimination provision of Article 27 of the treaty could be applied, and that the fiscal unity between the four Dutch subsidiaries should be allowed on the basis that not being able to form fiscal...