Debt-Financing in the Netherlands – Recent Developments Regarding the Dutch Anti-Base Erosion Rules and the Consequences for Non-Dutch Multinationals

The anti-base erosion rules in the Wet op de vennootschapsbelasting (Corporate Income Tax Law) 1969 are topical in the Netherlands. The Hoge Raad (Supreme Court) has recently issued a decision on these rules. The authors, therefore, highlight the key considerations from a Dutch tax perspective for (foreign-based) multinational groups.