Jelle Bakker of Bakker Smit Vermeij looks at how draft amendments to the Dutch Corporate Income Tax Act might affect the current tax treatment of hybrid financing instruments. The changes are due to take effect at the beginning of 2007
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.