On 15 September 2015, the Dutch Ministry of Finance published the Tax Plan 2016 Bill and the Other Tax Measures 2016 Bill. Key measures of the bills include changes to individual taxation and the introduction of new transfer pricing documentation requirements including CbC reporting ({News-2015-09-16/P/2- previous coverage}). Additional important measures proposed are summarized as follows. Amendments based on EU Directives Amendments made to the EU Parent-Subsidiary Directive concerning hybrid mismatches (Directive 2014/86) and anti-abuse (Directive 2015/121) are implemented into Dutch law, including the provisions that that the participation exemption will not be granted: When a profit distribution made by a...