What Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries requires
ATAD2 introduces rules to neutralize tax advantages arising from hybrid mismatch arrangements involving third countries, including imported hybrid mismatches and reverse hybrids. It applies to multinational enterprises and cross-border groups using hybrid instruments or entities to generate double non-taxation or double deductions under Article 1(1) and Article 2(1).
Pillar: Tax & Transfer Pricing · Authority: European Commission · Version: 1.0.1 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32017L0952
SHA-256 integrity: 252ba3efd1b405f1eee2d00d6019210e452ac137df988c161cafc14836b3bfe1
Primary Citations — 5 traced to source
- Council Directive (EU) 2017/952, Article 1(1) - Scope of hybrid mismatch rules with third countries
- Council Directive (EU) 2017/952, Article 2(1) - Deduction/Non-Inclusion (D/NI) rule for hybrid payments
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-anti-tax-avoidance-directive-atad2-2017.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-anti-tax-avoidance-directive-atad2-2017.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-anti-tax-avoidance-directive-atad2-2017
- Back to registry: Browse all 10,090 compliance nodes