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 proposal aims to amend the Corporate Income Tax Act 1969. It seeks to resolve specific tax discrepancies and mismatches that arise when applying the 'arm's length principle,' which ensures that transactions between related companies are conducted as if they were independent entities. This change primarily affects corporations and businesses that engage in intra-group transactions, ensuring more consistent tax application and preventing unfair tax advantages.