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Netherlands issues updated ATAD 2 Decree that will benefit certain cost-plus situations for US corporations with disregarded Dutch taxpayers

|Tax Alerts, Legislation & Policy, Na ...|United States, Netherlands, European Uni ...
United States, Netherlands, European Union

  • On 3 November 2022, the Dutch State Secretary for Finance published an update of the Decree regarding the application of the Dutch anti-hybrid mismatch legislation as mandated by the European Union’s (EU) Anti-Tax Avoidance Directive 2 (ATAD 2).

  • The new Decree maintains the guidance included in the (prior) Decree published on 11 October 2021 and includes new beneficial guidance for certain cost-plu…

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