Implementation of the EU Anti-Tax Avoidance Directive Regarding Hybrid Mismatches in Romania

Type

Journal

Author

Radocea, I.

Country

Romania

Published Date

September 21, 2020

Issue

European Taxation 2020 (Volume 60), No. 10

DOI

https://doi.org/10.59403/serwbh

Document

Go to Tax Research Platform

This article provides an overview of the main provisions of the EU Anti-Tax Avoidance Directive (2017/952) (ATAD 2) as transposed into Romanian tax law. It highlights key areas of attention and the potential impact of such transposition on existing structures.

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Implementation of the EU Anti-Tax Avoidance Directive Regarding Hybrid Mismatches in Romania