On July 10, 2017 the Dutch Government opened a public consultation a law proposal to implement the Anti Tax Avoidance Directive (hierna: ATAD1) in Dutch national law. The implementation leads to changes in the Wet op de vennootschapsbelasting 1969 (Dutch corporate income tax Act (Hereafter: DCIT)) and the Invorderingswet 1990 (Invorderingswet) (Recovery Act).


The consultation will run until August 21, 2017.


The Dutch Government states that the proposed measures will lead to a higher taxable amount for Dutch corporate income tax purposes for international active companies.


Interested parties can involve the whole consultation document in their reaction. Furthermore interested parties are invited to react to 3 consultation documents.


In view of the government's demisional status and the ongoing negotiations on a new government agreement, the draft bill proposes the implementation of the minimum standard as a starting point.


Click here to be forwarded to the webpage of the Dutch government where more information on this consultation as well as links to the consultation document can be found.



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