This webinar will be held on the following dates and time.

In 2022 the Netherlands adopted an implementation law for the last tranche of the second EU Anti-Tax Avoidance Directive (ATAD 2). ATAD 2 intends to avoid the use of hybrid mismatches between tax systems, by prescribing rules to combat tax avoidance through hybrid mismatches both between EU Member States and between EU Member States and third countries with regard to the tax treatment of entities, instruments or permanent establishments. The first tranche of ATAD 2 has been implemented in Dutch tax law per January 1, 2019, and primarily relates to financial instruments. The second tranche. as enacted in 2022 primarily relates to the tax treatment of so-called “reverse hybrid entities”. During this webinar we will explain the scope of the implementation laws of ATAD 2, and their practical relevance for internationally operating companies in the Netherlands.

Matthijs Broekman

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