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European Union - Recent Measures to Counter Hybrid Mismatch Arrangements at the EU Level

Country:
European Union
Author:
O. Popa
Issue:
European Taxation, 2017 (Volume 57), No 9
Published:
27 July 2017
This note describes recent measures to counter hybrid mismatch arrangements at the EU level. After summarizing the OECD’s work regarding hybrid mismatch arrangements, the note discusses the provision on hybrid mismatch arrangements in ATAD 1, as well as the operative rules in ATAD 2, including examples of their application.
 
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