A document released 10 July 2017 for public consultation concerns the proposed introduction of anti-tax avoidance measures into Dutch tax law—specifically proposals concerning:
The proposed measures reflect provisions under the European Anti-Tax Avoidance Directive (ATAD1). Specifically, the ATAD1 prescribes that the Netherlands implement five measures by 2019 to address taxpayer attempts to avoid corporate income tax. The five measures concern:
The proposals as set for consultation in the Netherlands only address the first, second, and fourth measures. There has not been a proposal for additional legislation under the third measure because the Dutch Cabinet believes this measure has already been implemented through the abuse of law principle (fraus legis).
The fifth measure does not have to be implemented until the end of 2019 (unlike the first four that, in principle, must be implemented by the end of 2018) and will therefore be deferred until a subsequent consultation.
The measures set for consultation concern the following topics:
Read a July 2017 report prepared by the KPMG member firm in the Netherlands that describes in detail these measures