Bill Submitted in Dutch Parliament for Implementation of EU Anti-Tax Avoidance Directive Measures on Hybrid Mismatches
The Dutch Ministry of Finance has announced the submission of a bill to the House of Representatives for the implementation of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2), including deduction/non-inclusion mismatches and multiple deduction mismatch. As when the bill was consulted on, the announcement notes in particular, the well-known Dutch CV / BV s…
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