Over the past year, several changes have been made in Dutch tax law. We have discussed the most notable in our previous articles: the introduction of rules denying transfer pricing adjustments for international mismatches, and the implementation of the reverse hybrid rule as a final part of the implementation of the EU anti-tax-avoidance directive (ATAD 2, or Directive 2017/952/EU) as of January 1, 2022.
The new year has just started, and a number of changes in Dutch tax law have been implemented on January 1, 2023, or are expected to be submitted in the course of 2023. In this article, we provide an overview of the most important Dutch tax developments for international businesses and some other relevant changes we can expect in 2023.
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Authors: Charlotte Tolman and Michael Molenaars
Source: Tax Notes International, volume 108, number 12
Publication: 19 December 2022