000			01722nab a2200313 c 4500
999			_c141948 _d141948
003			ES-MaIEF
005			20221018182628.0
007			ta
008			200227t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aPeeters, Bart _964508
245		4	_aThe hybrid financial instruments _bthe effects of the OECD BEPS Action 2 Report and the ATAD _c Bart Peeters & Lars Vanneste
260			_c2020
500			_aResumen.
520			_aThis 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.
650		4	_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_943410 _aELUSION FISCAL
650		4	_944029 _aEVASION FISCAL
650		4	_aPREVENCIÓN _954712
650		4	_aPROGRAMAS _948158
650		4	_aATAD _967421
650		4	_aUNION EUROPEA _948644
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_967907 _aVanneste, Lars
773	0		_9162026 _oOP 2141/2020/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 1, January 2020, p. 14-45
942			_cART