Legislative proposal on the Dutch implementation of anti-hybrid rules pursuant to the Anti-Tax Avoidance Directive

On 2 July 2019, the legislative proposal to implement the provisions of the EU Anti-Tax Avoidance Directive 2 (ATAD2) was submitted to the Dutch parliament. ATAD 2 combats both hybrid mismatches among EU Member States and between EU Member States and third countries. The content of the legislative proposal is in line with the draft bill that was opened for public consultation in October 2018. However, the legislative proposal contains some welcome clarifications in the explanatory statements following the questions raised as part of the internet consultation. To read the full article, please click here.