23 November 2016 Dutch Government issues its position on European Commission's proposed corporate tax reform package The Dutch Government sent a communication to the Dutch Parliament on November 18, to inform it about the European Commission's proposed corporate tax reform package of October 25. The reform package included three separate legislative initiatives, namely: (i) a Directive on a Common (Consolidated) Corporate Tax Base (C(C)CTB); (ii) a Directive on Double Taxation Dispute Resolution Mechanisms in the European Union; and (iii) a Directive amending the Anti-Tax Avoidance Directive (the ATAD) to include hybrid mismatches with third countries. In the same communication, the Government also expressed its initial position regarding the package. The Dutch Government has indicated that, subject to certain aspects to be further discussed, it supports the proposed new Directive on Double Taxation Dispute Resolution Mechanisms. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-2009 |
