The Resource Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches

Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches

Label
Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches
Title
Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches
Creator
Subject
Language
eng
Summary
The Anti-Tax Avoidance Directive (ATAD), published in July 2016, contains a specific provision to avoid hybrid mismatches within the European Union. Meanwhile, in accordance with the measures recommended by the OECD under base erosion and profit shifting (BEPS) Action 2, the European Commission has presented a proposal to include third-country constellations. Subsequently, on 7 June 2017, Directive (EU) 2017/952 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (Anti-Tax Avoidance Directive II) was published. The new directive considerably widens the scope of provisions regarding hybrid mismatches and will take effect one year later, as of 1 January 2020. The author analyses the new set of rules
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 7 ; p. 352-361
http://library.link/vocab/creatorName
Schlager, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ATAD
  • hybrid mismatch
  • third countries (EU)
Label
Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches
Instantiates
Publication
Label
Änderung der Anti-BEPS-Richtlinie : neue Bestimmungen für hybride Gestaltungen = Amendment to the Anti-Tax Avoidance Directive : new provisions on hybrid mismatches
Publication

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