Wijziging van de Wet op de vennootschapsbelasting 1969 en de Invorderingswet 1990 in verband met de implementatie van Richtlijn (EU) 2016/1164 van de Raad van 12 juli 2016 tot vaststelling van regels ter bestrijding van belastingontwijkingspraktijken welke rechtstreeks van invloed zijn op de werking van de interne markt (PbEU 2016, L 234/26) (Wet implementatie eerste EU-richtlijn antibelastingontwijking)

This legislative proposal aims to implement EU Directive 2016/1164 into Dutch law. It focuses on combating aggressive tax avoidance practices that directly impact the functioning of the EU internal market, ensuring that companies pay tax where their economic activities are actually performed. This will primarily affect corporations and businesses using complex structures to avoid taxes. It introduces stricter rules to prevent tax avoidance and strengthens the ability of tax authorities to collect owed revenues.