Bestrijding van hybride mismatches in de Nederlandse vennootschapsbelasting


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The article deals with new measures laid down in the Dutch corporate tax against so called hybrid mismatches. These mismatches offered opportunities for international active groups (MNE's) to substantially reduce their international corporate tax base. Based on the action plans of the OECD against base erosion and profit shifting the EU introduced ATAD 2 which deals with the aforementioned hybrids. The new Dutch legislation discussed in the article is the implementation of ATAD 2 in the Netherlands.
Vertaalde titel van de bijdrageMeasures against hybrid mismatches in het Dutch Corporate Tax
Originele taal-2Dutch
Pagina's (van-tot)8 - 31
Aantal pagina's24
TijdschriftOnderneming en Financiering
Nummer van het tijdschrift4
StatusPublished - dec-2020

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