Not Quite the Full Monty (Yet): The Netherlands Fiscal Unity Regime Goes Somewhat Cross-Border

Journal
Schellekens, M.
Netherlands
European Taxation 2016 (Volume 56), No. 9
PriceUSD 45

In this note, the author provides an overview of the legislative response of the Netherlands to the ECJ’s decision in SCA Group Holding BV (Joined Cases C-39/13, C-40/13 and C-41/13).