Recent Measures to Counter Hybrid Mismatch Arrangements at the EU Level

Journal
Popa, O.
European Union
European Taxation 2017 (Volume 57), No. 9
PriceUSD 45

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.