All about: application of Section 408 of the Dutch Civil Code consolidation exemption for intermediate holding companies
On the basis of Section 408 of the Dutch Civil Code a Dutch intermediate holding company can use the consolidation exemption. In this ‘All about’ you can read everything about this matter, such as the various criteria that must be met and the concurrence with the group exemption of Section 403 of the Dutch Civil Code. The examples and practical applications give you concrete points of reference.
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