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 amendment to the Dutch Corporate Income Tax Act 1969 aims to prevent tax avoidance. It addresses situations where differences in how related companies are treated under tax law lead to mismatches, particularly concerning the arm's length principle. The changes will affect companies operating internationally and their tax liabilities. The goal is to ensure that profits are taxed where economic activity occurs, making the tax system fairer.