On 15 December 2017, the Dutch Supreme Court issued a decision finding that the non-discrimination provisions (Article 27) of the 1973 Israel-Netherlands tax treaty may not be used as a basis to claim for the formation of a fiscal unity (consolidation) of Dutch subsidiaries of an Israeli parent. The ruling overturns a May 2016 decision of a Dutch appeals court ({News-2016-05-13/T/3-previous coverage}), which found that the non-discrimination provision of Article 27 of the treaty could be appl…