Dutch Ministry of Finance Launches Consultation on Implementation of EU Anti-Tax Avoidance Directive Measures on Hybrid Mismatches

The Dutch Ministry of Finance has announced the launch of a public consultation on the implementation of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2). The announcement notes in particular, the well-known Dutch CV / BV structure, which has allowed U.S. companies to defer taxation due to the differing Dutch and U.S. treatment of the structure. With the …
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