The Dutch government has launched a public consultation on a proposal to implement the measures of the Anti-Tax Avoidance Directive (EU) 2016/1164 (ATAD1) into domestic law. The Directive includes anti-avoidance rules in five areas, including interest limitation rules, exit taxation rules, a general anti-abuse rule (GAAR), controlled foreign company (CFC) rules, and hybrid mismatch rules. With regard to each, the proposal includes the following:
Interest Limitation Rules
A 30% of EBITDA ne…