Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD

in: W. Haslehner, K. Pantazatou, G. Kofler and A. Rust, A Guide to the Anti-Tax Avoidance Directive (Edward Elgar, 2020)

37 Pages Posted: 6 Dec 2021

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: December 5, 2021

Abstract

This contribution provides a comprehensive analysis of the anti-hybrid rules introduced in both the ATAD 1 and 2, stressing the main challenges related to their implementation both from a practical and from a tax policy perspective

Keywords: anti-hybrid rules; interest limitation rules; hybrid mismatches; financial instruments; BEPS; ATAD

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (December 5, 2021). in: W. Haslehner, K. Pantazatou, G. Kofler and A. Rust, A Guide to the Anti-Tax Avoidance Directive (Edward Elgar, 2020), Available at SSRN: https://ssrn.com/abstract=3978020 or http://dx.doi.org/10.2139/ssrn.3978020

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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07864721649 (Phone)
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