Wijziging van de Wet op de vennootschapsbelasting 1969 met het oog op het tegengaan van enkele mismatches die ontstaan bij de toepassing van het zakelijkheidsbeginsel in de vennootschapsbelasting (Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel)

This legislative amendment aims to close tax loopholes and prevent 'mismatches' that occur when applying the arm's length principle in corporate taxation. It ensures that transactions between related parties are taxed fairly and consistently, preventing companies from artificially reducing their tax burden. This change primarily affects corporations and businesses that engage in intra-group transactions. It ensures that tax authorities can better align the taxable income of related entities.