{"id":1064,"date":"2019-03-15T21:55:34","date_gmt":"2019-03-15T20:55:34","guid":{"rendered":"https:\/\/novio.tax\/?p=1064"},"modified":"2024-05-01T21:56:36","modified_gmt":"2024-05-01T19:56:36","slug":"the-dutch-implementation-of-atad1","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/the-dutch-implementation-of-atad1\/","title":{"rendered":"The Dutch implementation of ATAD1"},"content":{"rendered":"<article>The ATAD1 sets out a framework and minimum implementation requirements for the Member States in order to cope with tax avoidance practices that, according to its title, \u2018directly affect the functioning of the internal market\u2019. The ATAD1 contains the following provisions which will be discussed in this blog (in the same order as set out in the Directive):<\/p>\n<div class=\"gradient\">\n<ul>\n<li>interest limitation rule;<\/li>\n<li>exit taxation rule;<\/li>\n<li>general anti-avoidance rule;<\/li>\n<li>Controlled-Foreign-Company rules; and<\/li>\n<li>the provisions on hybrid mismatches.<\/li>\n<\/ul>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>From January 1, 2019, the first EU Anti-Tax Avoidance Directive (2016\/1164) (hereafter: ATAD1) is implemented by all EU Member States. A number of its provisions impact the field of (inter)national taxation. In the Netherlands we have seen the introduction of an earnings stripping measure and CFC legislation. In addition a number of provisions limiting the deduction of interest expenses have been abolished. This contribution intends to provide a summary. To serve its\u2019 purpose we have also itemized a number of observations obtained in day-to-day to practice in relation to the earnings stripping provisions and its\u2019 relation to the Dutch fiscal unity, ECJ legislation and transfer pricing.<\/p>","protected":false},"author":1,"featured_media":1065,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Dutch implementation of ATAD1 - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/the-dutch-implementation-of-atad1\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Dutch implementation of ATAD1 - NovioTax\" \/>\n<meta property=\"og:description\" content=\"From January 1, 2019, the first EU Anti-Tax Avoidance Directive (2016\/1164) (hereafter: ATAD1) is implemented by all EU Member States. A number of its provisions impact the field of (inter)national taxation. In the Netherlands we have seen the introduction of an earnings stripping measure and CFC legislation. In addition a number of provisions limiting the deduction of interest expenses have been abolished. This contribution intends to provide a summary. To serve its\u2019 purpose we have also itemized a number of observations obtained in day-to-day to practice in relation to the earnings stripping provisions and its\u2019 relation to the Dutch fiscal unity, ECJ legislation and transfer pricing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs\/the-dutch-implementation-of-atad1\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-15T20:55:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T19:56:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/the-dutch-implementation-of-atad1_662975e5a99d7.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"The Dutch implementation of ATAD1\",\"datePublished\":\"2019-03-15T20:55:34+00:00\",\"dateModified\":\"2024-05-01T19:56:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/\"},\"wordCount\":80,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/the-dutch-implementation-of-atad1_662975e5a99d7.jpeg\",\"articleSection\":[\"Blogs\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/\",\"url\":\"https:\/\/novio.tax\/en\/blogs\/the-dutch-implementation-of-atad1\/\",\"name\":\"The Dutch implementation of ATAD1 - 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