The Netherlands has published Decree no. 2021-20014 of 1 October 2021 in the Official Gazette, which entered into force on 11 October 2021 and provides guidance on the application of the hybrid mismatch rules introduced from 1 January 2020 in accordance with the EU Anti-Tax Avoidance Directive (ATAD) as amended. This includes hybrid mismatch rules to address double deduction and deduction with…