Abstract
In this note, the authors comment on legislation recently enacted to neutralize overkill in the Dutch implementation of the hybrid mismatch rules contained in ATAD 2, which was drafted following an article published in a Dutch tax journal by the authors in 2023. R.V. Kleimann & R.K. Bane, Overkill in de implementatie van ATAD 2: de buiten beschouwing blijvende vaste inrichting, WFR 199 (2023).
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