What Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries requires
This directive (ATAD2) extends the EU's anti-tax avoidance rules to neutralize hybrid mismatch arrangements involving non-EU countries (third countries). It requires EU Member States to deny tax deductions for payments or include payments in taxable income where mismatches in the tax treatment of an entity or financial instrument lead to double deductions or deductions without inclusion, as specified in Article 9 and 9a.
Pillar: Banking & Global Finance · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L0952
SHA-256 integrity: 2057116cd8d876525f819ae8662c42dc41d5fb7512cf73139067b388d827e53c
Primary Citations — 6 traced to source
- Council Directive (EU) 2017/952, Article 1, amending Article 2 of Directive (EU) 2016/1164 - Definitions
- Council Directive (EU) 2017/952, Article 1, amending Article 9 of Directive (EU) 2016/1164 - Hybrid mismatches
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