Hybrid Mismatches After the ATAD in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F22%3A10453200" target="_blank" >RIV/00216208:11220/22:10453200 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Hybrid Mismatches After the ATAD in the Czech Republic
Original language description
The book explores the issue of hybrid mismatches and argues in favor of addressing them in a different way than the OECD and the EU have chosen. To this end, the book introduces the reader to the concept of hybrid mismatches, their examples, and their implications. The book then examines the solutions to hybrid mismatches chosen by the OECD and subsequently adopted by the EU in the Directive laying down rules against tax avoidance practices directly affecting the functioning of the internal market (ATAD 1) and its amendment (ATAD 2). The book also briefly discusses the Czech transposition of the Directive and the possibilities for states to use alternative solutions to hybrid mismatches, even though the EU has already chosen to address the Directive through the so-called linking rules, which instead of addressing hybrid mismatches themselves only address their tax consequences.
Czech name
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Czech description
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Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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