Voldoende goedkeuring of onvoldoende duidelijkheid? Over dubbele belastingheffing in de hybridemismatchmaatregelen

The purpose of the anti-hybrid mismatch rules in ATAD2 is to neutralize hybrid mismatches. However, in specific circumstances, the anti-hybrid mismatch rules result in economic double taxation. Therefore, Example 6.3 of the Dutch Hybrid Mismatch Decree provides a broadening of the concept of dual inclusion income. However, this broadening remains inadequate in eliminating all economic double taxation. This article therefore examines whether and how economic double taxation from the anti-hybrid mismatch rules can be effectively relieved.