000			01988nab#a2200313#c#4500
999			_c34299 _d34299
003			IEF
005			20210419124521.0
008			170731s2017 NLD|| #####0 b|ENG|u
040			_aIEF _cES-MaIEF
041			_aENG
100	1		_aFibbe, Gijsbert Karel _952365
245			_aHybrid mismatches under the ATAD I and II _c G. K. ( Gijs ) Fibbe & A. J.A. ( Ton ) Stevens
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
520			_aBoth Anti-Tax Avoidance Directive (atad) 1 and 2 contain specific provisions to tackle hybrid mismatches. As a matter of principle it has been decided to not remove the cause of hybrid mismatches within the internal market butto counter only a few of the symptomsof hybrid mismatches. In this article the authors discuss both the measures from atad 1 and 2 regarding hybrid mismatches, mainlyfocussing on hybrid mismatches caused by the use of (reverse) hybrid entities. Overall, the approach chosen by the Council does seemto close many of the existing loopholes were hybrid mismatches are used. Main remaining question is whether all twenty-sevenMember States will be able to consistently implement the complex anti-mismatch rules. The authors see it as a missed chance that inthe ATAD it has not been decided to address the very cause of hybrid mismatches. Cases of double taxation and hybrid mismatches with individuals are disregarded.
650		4	_aASIMETRÍAS HÍBRIDAS _961626
650		4	_aIMPUESTOS _947460
650		4	_aEVASION FISCAL _944029
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aUNION EUROPEA _948644
650		4	_943410 _aELUSION FISCAL
650		4	_942805 _aLEGISLACION COMUNITARIA
700	1		_aStevens, A. J. A. _96895
773	0		_tEC Tax Review _w124968 _gv. 26, n. 3, June 2017, p. 153-166
942			_2udc
942			_2udc