The application of tax treaties to fiscal unities has caused quite some discussion in Dutch tax literature in the past, given the route the Dutch Supreme Court had chosen to follow could result in imbalances. This article analyses the relationship between the Dutch Supreme Court case of 3 February 2012, No. 10/05383, BNB 2012/126 - concerning a cross-border fiscal unity for Dutch corporate income tax purposes having a dual resident parent company with its place of effective management in Belgium - and earlier case law on cross-border fiscal unities. The authors examine the fundamental questions on tax treaty application and interpretation raised by these cases, particularly as regards the residence of consolidated group companies for tax treaty purposes .
Intertax