1996年12月荷兰议会通过了一项修改1969年公司所得税税法的议案，该修正案将从1997年1月生效，它将对有国际经营业务的大公司产生重大实践性影响。该修正案中的某些措施是为了加强金融基础结构，特别针对控股和金融活动。采取该修正案最直接的原因是因为近几年来，许多其它国家 In December 1996 the Dutch Parliament passed a bill amending the 1969 Corporate Income Tax Law, which will enter into force in January 1997 and will have a significant practical impact on large companies with internationally run businesses. Some of the measures in the amendment are aimed at strengthening the financial infrastructure, with particular regard to holding and financial activities. The most direct reason for adopting this amendment is because in recent years many other countries