European Commission announces new legislative initiative on hybrid mismatches in relation to third countries

25 October 2016 – The European Commission has announced a new package of corporate tax reforms, including a proposal to counteract hybrid mismatches.

The proposal is complementing existing rules laid down in the Anti-Tax Avoidance Directive (‘ATAD’), by adding rules to counteract hybrid mismatches not only in EU situations, but also in relation to third countries.

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