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. CUADERNOS DE DERECHO TRANSNACIONAL, [S. l.], v. 14, n. 1, p. 239–254, 2022. DOI: 10.20318/cdt.2022.6684. Disponível em: https://e-revistas.uc3m.es/index.php/CDT/article/view/6684. Acesso em: 5 dec. 2025.