Posted in Tax Law

EU MEMBER STATES REACHED CONSENSUS ON ANTI-HYBRID MISMATCH MEASURES

An ATAD2 (anti Tax Avoidance Directive 2) has been agreed on 21/2/2017 to replace the ATAD1 to tackle hybrid mismatch arrangements, but only between two (2) Member States. Whit this update, a Member State has to deny a deduction for the payment made to the hybrid entity, even if the participants of the entity are not in one of the Member States.

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