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

Ruby Doeleman

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

Translated title of the contribution: Sufficient approval or insufficient clarity? On double taxation in the anti-hybrid mismatch rules

Ruby Doeleman

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › Research › peer-review

Abstract

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.

Translated title of the contribution	Sufficient approval or insufficient clarity? On double taxation in the anti-hybrid mismatch rules
Original language	Dutch
Journal	Nederland Fiscaal Wetenschappelijk
Volume	2023
Issue number	26
Publication status	Published - 14 Jul 2023

Keywords

Double Taxation
ATAD2
Hybrid Mismatches

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https://www.nlfiscaal.nl/nlfiscaal-doc/46856B2FDB585D91C12589EC002FCA5C

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Cite this

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title = "Voldoende goedkeuring of onvoldoende duidelijkheid? Over dubbele belastingheffing in de hybridemismatchmaatregelen",

abstract = "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.",

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N2 - 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.

AB - 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.

KW - Double Taxation

KW - ATAD2

KW - Hybrid Mismatches

M3 - Journal article

SN - 2666-1268

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JO - Nederland Fiscaal Wetenschappelijk

JF - Nederland Fiscaal Wetenschappelijk

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ER -