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Dutch Consultation on Implementation of Anti-Tax Avoidance Directive

|Proposed Changes|Netherlands
Netherlands

The Dutch government has launched a public consultation on a proposal to implement the measures of the Anti-Tax Avoidance Directive (EU) 2016/1164 (ATAD1) into domestic law. The Directive includes anti-avoidance rules in five areas, including interest limitation rules, exit taxation rules, a general anti-abuse rule (GAAR), controlled foreign company (CFC) rules, and hybrid mismatch rules. With …

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