The hybrid financial instruments the effects of the OECD BEPS Action 2 Report and the ATAD Bart Peeters & Lars Vanneste
By: Peeters, Bart
.
Contributor(s): Vanneste, Lars.
Material type: 
ArticlePublisher: 2020Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ATAD | UNION EUROPEA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Intertax v. 48, Issue 1, January 2020, p. 14-45Summary: This contribution provides a critical comprehensive analysis of the complex hybrid mismatches rules concerning financial instruments. Challenging the compatibility of ATAD with the OECD initiative, the authors illuminate the differences between both approaches and identify risks of conflicting domestic implementations caused by remaining uncertainties of this hybrid financial instrument rule. As EU-Member States had to transpose the provisions of the hybrid financial instrument rule by 31 December 2019 and apply them per 1 January 2020, 2019 was the year that domestic legislators had to confront existing domestic rules with these requirements.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/1-3 (Browse shelf) | Available | OP 2141/2020/1-3 |
Resumen.
This contribution provides a critical comprehensive analysis of the complex hybrid mismatches rules concerning financial instruments. Challenging the compatibility of ATAD with the OECD initiative, the authors illuminate the differences between both approaches and identify risks of conflicting domestic implementations caused by remaining uncertainties of this hybrid financial instrument rule. As EU-Member States had to transpose the provisions of the hybrid financial instrument rule by 31 December 2019 and apply them per 1 January 2020, 2019 was the year that domestic legislators had to confront existing domestic rules with these requirements.
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