The Dutch Ministry of Finance has announced the submission of a bill to the House of Representatives for the implementation of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2), including deduction/non-inclusion mismatches and multiple deduction mismatch. As when the bill was consulted on, the announcement notes in particular, the well-known Dutch CV / BV structure, which has allowed U.S. companies to defer taxation due to the differing Dutch and U.S. tre…