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

Resource Information

The work 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 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

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

• Zubimendi Cavia, A

Subject

• BEPS Project (OECD)
• EU Directive
• EU law
• aggressive tax planning
• anti-avoidance
• corporate income tax
• ATAD
• fundamental freedoms
• hybrid entity
• hybrid financial instrument
• hybrid mismatch
• linking rules
• non-discrimination
• double non-taxation

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

Geographic coverage

• Europe
• European Union

Language note

Spanish