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  • 29-01-2013

The Dutch Tax Plan 2013 and accompanying legislation contain a myriad of minor changes and amendments to Dutch tax legislation, but also two major changes to the Dutch Corporate Income Tax Act 1969. Both of these changes relate to the deductibility of interest payments, and are particularly relevant in the context of cross-border transactions and reorganizations. The changes entered into force on January 1, 2013, and will be discussed in further detail below.


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