The Resource Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules

Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules

Label
Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules
Title
Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules
Creator
Subject
Language
eng
Summary
In this article, the author analyses the interplay between the notional interest deduction mechanism and the anti-hybrid mismatch framework
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 10 ; p. 479-486
http://library.link/vocab/creatorName
Karaianov, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • notional interest deduction
  • hybrid mismatch
  • BEPS Action Plan
  • ATAD 2
Label
Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules
Instantiates
Publication
Label
Notional interest deduction regimes in Europe : through the prism of ATAD 2 and domestic anti-hybrid mismatch rules
Publication

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