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

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
Creator
Subject
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
Instantiates
Publication
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
Publication

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