On 4 October 2013, an amendment to the Bill on other fiscal measures was submitted to parliament providing for a measure on international anti-avoidance. Unless otherwise indicated, the amendments would apply from 1 January 2014.
The most important details of the amendment are summarized below.
(a) Background
Currently, cash-flow companies receiving and paying out interest or royalties to and from other countries only have to fulfil the substance requirements if:
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