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 2017, L 144/1) (Wet implementatie tweede EU-richtlijn antibelastingontwijking)

This procedure aims to implement an EU directive designed to combat tax avoidance by addressing hybrid mismatches with third countries. It modifies existing Dutch corporate, income, and dividend tax laws to align with European Union standards. The changes affect companies operating internationally by introducing new rules to prevent the exploitation of differences in tax treatment between countries, ensuring fairer competition and tax collection.