Notional Interest Deduction Regimes in Europe: Through the Prism of ATAD 2 and Domestic Anti-Hybrid Mismatch Rules

Journal

Author

Karaianov, K.

Country

European Union

Published Date

September 11, 2019

Issue

European Taxation 2019 (Volume 59), No. 10

DOI

https://doi.org/10.59403/2ybs82q

Document

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In this article, the author analyses the interplay between the notional interest deduction mechanism and the anti-hybrid mismatch framework.