Is the Dutch Anti-Base Erosion Rule in Violation of EU law?

The Dutch Supreme Court has recently requested a preliminary ruling from the Court of Justice of the European Union on whether the Dutch anti-base erosion rule is a violation of EU law.

The deduction of interest expenses on related party debt may be denied under the Dutch anti-base erosion rule if such debt is used for specific tainted transactions, including the acquisition of an entity that is or becomes a related party.

Dutch Taxand member firm, Taxand Netherlands, provides a detailed overview of the likely implications of the preliminary ruling.

Read the full article here.

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