How may the proposed EBITDA rule under ATAD 1 affect your financial covenants?

In February the Dutch Ministry of Finance published details on the implementation of new EU rules (further) limiting the deduction of interest for tax purposes. These rules may affect the financial covenants borrowing taxpayers may have agreed in loan agreement(s). Under the EU Anti Tax Avoidance Directive of 17 June 2016 (ATAD 1), EU Member […]

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