The Dutch Ministry of Finance has reportedly prepared a draft legislative proposal including amendments to the country's fiscal unity (tax consolidation) regime. The changes are mainly a result of a joint judgment issued by the Court of Justice of the European Union in February 2018 ({News-2018-02-23/A/3-previous coverage}).
One of the main points of the judgment concerned the Dutch interest deduction limitation rule that applies in respect of interest on a loan from a related party in conne…