If that’s the biggest fine on record, not surprising that they keep breaking rules and trying to cover it up. KPMG cleared $35B last year, this is barely a slap on the wrist.
And the people involved walk away whistling without consequences. It doesn't matter if the fine is 0.1%, 10%, or 50% of yearly revenue if you're not the one paying it.
More than that, the article says 36B last fiscal year. 25M is less than 1 tenth of 1 percent.
It would be worth checking 1-2 years from now how many clients they lost in the Netherlands. I suppose that an Audit Committee and an ExCo wouldn't like to have as "their auditor" someone who cheats, gets caught, gets fined.
It’s irrelevant if you get “value” for the “services rendered” - and that’s in the broad, so a little reputational negativity can be nicely countered by a more aggressive tax minimisation approach for example.