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 procedure updates Dutch corporate, income, and dividend tax laws to implement EU Directive 2017/952. It aims to prevent companies from using 'hybrid mismatches'—discrepancies between different countries' tax laws—to avoid paying taxes or claim double deductions. This primarily affects multinational corporations and entities operating across EU and non-EU borders. It closes tax loopholes that allowed profits to go untaxed or be deducted in multiple jurisdictions.