www.dlapiper.com/en/us/insights/publications/2021/04/netherlands-overhauls-legal-entity-tax-qualification-policy/
insightplus.bakermckenzie.com/bm/tax/netherlands-consultation-document-on-proposed-changes-to-open-limited-partnership-and-foreign-legal-forms-for-tax-purposes
globaltaxnews.ey.com/news/2021-5376-the-netherlands-starts-consultation-to-better-align-legal-entity-and-partnership-classification-rules-with-international-tax-standards
www.dentons.com/en/insights/alerts/2021/april/6/the-netherlands-proposed-conditional-25-procent-dividend-source-tax
www.loyensloeff.com/en/en/news/news-articles/legislative-proposal-new-dutch-entity-tax-classification-rules-postponed-and-fgr-no-longer-part-of-this-proposal-n23037/
Update:
www.stibbe.com/en/news/2022/june/update-on-dutch-rules-on-the-classification-of-dutch-and-foreign-legal-entities
www.loyensloeff.com/insights/news–events/news/entry-into-force-new-dutch-tax-classification-rules-postponed-until-1-january-2025/
