The Resource Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
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The item Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
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The item Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Linking rules aimed at combating double non-taxation outcomes resulting from the interaction of different tax systems were introduced in the Anti-Tax Avoidance Directive (ATAD) as a result of the OECD BEPS project. Recently, Spanish legislation has transposed these rules through Royal Decree-Law 4/2021. To the extent linking rules apply solely to cross-border situations, several issues arise concerning their compatibility with the EU fundamental freedoms
- Language
- eng
- Label
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Title
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Language
- eng
- Summary
- Linking rules aimed at combating double non-taxation outcomes resulting from the interaction of different tax systems were introduced in the Anti-Tax Avoidance Directive (ATAD) as a result of the OECD BEPS project. Recently, Spanish legislation has transposed these rules through Royal Decree-Law 4/2021. To the extent linking rules apply solely to cross-border situations, several issues arise concerning their compatibility with the EU fundamental freedoms
- Citation source
- In: Revista Técnica Tributaria : AEDAF - Madrid. - (2022), no. 136 ; p. 79-142
- http://library.link/vocab/creatorName
- Zubimendi Cavia, A
- Geographic coverage
-
- Europe
- European Union
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- EU Directive
- linking rules
- hybrid mismatch
- double non-taxation
- hybrid financial instrument
- hybrid entity
- fundamental freedoms
- EU law
- non-discrimination
- BEPS Project (OECD)
- aggressive tax planning
- anti-avoidance
- ATAD
- corporate income tax
- Label
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Label
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
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Data Citation of the Item Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Las-nuevas-normas-anti-h%C3%ADbridos-introducidas-por/NdJUo5i6StI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Las-nuevas-normas-anti-h%C3%ADbridos-introducidas-por/NdJUo5i6StI/">Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
