NL Tax Alert: ATAD2 Decree
Today, the Dutch government issued a decree on the anti-hybrid rules (ATAD2). The decree confirms that the dual inclusion escape may apply for two specific situations involving (a.) a Dutch entity in a US REIT structure and (b.) a Dutch entity classifying as ‘partnership’ from a US tax perspective. The decree does not provide relief for other overkill situations (e.g. a disregarded Dutch entity earning a cost plus remuneration).