Wijziging van de Wet op de vennootschapsbelasting 1969, de Wet inkomstenbelasting 2001 en de Wet op de dividendbelasting 1965 in verband met de implementatie van Richtlijn (EU) 2017/952 van de Raad van 29 mei 2017 tot wijziging van Richtlijn (EU) 2016/1164 wat betreft hybridemismatches met derde landen (PbEU 2016, L 144/1) (Wet implementatie tweede EU-richtlijn antibelastingontwijking)

This proposal aims to implement an EU directive designed to tackle tax avoidance by addressing hybrid mismatches with third countries. It seeks to ensure fairer taxation and prevent companies from exploiting differences in tax rules between countries. The changes affect corporate income tax, personal income tax, and dividend tax. This legislation will impact businesses operating internationally and their tax planning strategies.