The Resource ATAD II - overview and open issues - part I

ATAD II - overview and open issues - part I

Label
ATAD II - overview and open issues - part I
Title
ATAD II - overview and open issues - part I
Creator
Subject
Language
eng
Summary
This paper analyses the provisions of the so-called ATAD II Directive, issued in order to ensure a minimum level of protection for Member States in relation to hybrid tax arrangements. The analysis focuses on the objective and subjective scope and, subsequently, on the ways the mentioned Directive applies (also in order to show some interpretative difficulties that may arise while solving concrete cases). Finally, the analysis focuses on some specific gaps and unresolved issues of the ATAD II Directive as well as on the interactions of the latter with other directives
Citation source
In: Diritto e pratica tributaria internazionale. - Milano. - Vol. 16 (2019), no. 2 ; p. 358-442
http://library.link/vocab/creatorName
Patti, G.F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ATAD 2
  • hybrid mismatch
  • hybrid financial instrument
  • hybrid entity
  • PE
  • dual residence
  • deductions
  • losses
  • withholding tax
  • capital gains
Label
ATAD II - overview and open issues - part I
Instantiates
Publication
Label
ATAD II - overview and open issues - part I
Publication

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