The Dutch State Secretary for Finance has issued Decree No. 2025-17107 of 16 July 2025 providing detailed guidance on the Anti-Tax-Avoidance-Directive (ATAD) earnings-stripping rule included in section 2.9a and Article 15b of the Corporate Income Tax Act 1969. The decree applies from 30 July 2025 and updates the earlier guidance dated 24 November 2023. The guidance follows the 2025 Budget which…