Skip to content
How a Leading Pharmaceutical Company Unified Tax Operations with OrbitaxHow AMG Brought Pillar Two Compliance In-House with Orbitax
EYEY

Netherlands issues updated ATAD 2 Decree that will benefit certain cost-plus situations for US corporations with disregarded Dutch taxpayers

|Tax Alerts, Legislation & Policy, National/Federal Taxation|United States, Netherlands, European Union
United States, Netherlands, European Union

  • On 3 November 2022, the Dutch State Secretary for Finance published an update of the Decree regarding the application of the Dutch anti-hybrid mismatch legislation as mandated by the European Union’s (EU) Anti-Tax Avoidance Directive 2 (ATAD 2).

  • The new Decree maintains the guidance included in the (prior) Decree published on 11 October 2021 and includes new beneficial guidance for certain cost-plus situations involving United States (US) corporations with disregarded Dutch taxpayers.

Executive su…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.