EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements

Resource Information

The work EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements

Creator

• Helminen, M

Subject

• EU law
• OECD
• State aid
• BEPS Project (OECD)
• hybrid mismatch
• justification
• fundamental freedoms

Language

eng

Summary

The OECD BEPS Action 2 deliverable on hybrid mismatch arrangements, which was published on 16 September 2014, includes detailed proposals on how domestic laws and tax treaties should be amended in order to neutralise the harmful tax effects of cross-border hybrid mismatch arrangements. The adoption of such proposed legislation in the EU member states is not unproblematic. It is difficult to draft the proposed provisions in such a manner that the provisions would be in compliance with EU law. This article first evaluates whether hybrid mismatch arrangements are harmful from the perspective of the EU internal market and then discusses whether and how the proposed provisions could be drafted in compliance with the Treaty on the Functioning of the European Union (TFEU) basic freedoms and the prohibition of state aid. The article also evaluates possible EU law compatible alternatives to the OECD approach

Citation source

In: British tax review. - London. - (2015),

Geographic coverage

European Union

Language note

English