The Netherlands wants to hold off until 2024 before implementing the second plank of the anti-tax avoidance directive (ATAD), which is expected to be the subject of an agreement at the Ecofin Council of 6 December.
Readers may recall that in October, the European Commission proposed amendments to this directive to respond to hybrid mismatch situations between a member state and a third country, having previously dealt only with situations between member states (see EUROPE 11654).
According...