The European legal framework to neutralize hybrid mismatches as a manifestation of tax avoidance

the transposition of eu anti-tax avoidance directives (Atad I & Atad II) in Spanish Law

Authors

DOI:

https://doi.org/10.20318/cdt.2022.6684

Keywords:

tax avoidance, hybrid mismatches, EU Anti-Tax Avoidance Directives, ATAD I, ATAD II

Abstract

Tax avoidance represents an important challenge for International Tax Law. A decisive step was taken with the completion of the OECD BEPS Project. BEPS Action 2 was transposed into European Union Law by Anti-Tax Avoidance Directives -ATAD I & ATAD II- which compose the European Union Anti tax avoidance package. In March 2021, measures against tax avoidance regarding hybrid mismatches were transposed into Spanish Law. What is proposed is to analyze the issue regarding European Union Law and Spanish Law from the legal-tax point of view.

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Published

2022-03-04

Issue

Vol. 14 No. 1 (2022)

Section

Estudios

License

Se permite que los autores de los trabajos de investigación publicados en la Revista los reproduzcan en otros sitios siempre que se haga mención de que han sido previamente publicados en Cuadernos de Derecho Transnacional (CDT).

How to Cite

The European legal framework to neutralize hybrid mismatches as a manifestation of tax avoidance: the transposition of eu anti-tax avoidance directives (Atad I & Atad II) in Spanish Law. (2022). CUADERNOS DE DERECHO TRANSNACIONAL, 14(1), 239-254. https://doi.org/10.20318/cdt.2022.6684