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    188宝金博页面版: Hybrid Mismatch Rules and EU Primary Law

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    内容提示： Ingrid Birgitte LundHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationIngrid Birgitte LundHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationIngrid Birgitte LundESET 76Hybrid mismatch rules, as enacted in Articles 9, 9a, and 9b of the EU Anti-Tax Avoidance Directive (ATAD), obligate Member States to alter the tax treatment for cross-b...

    文档格式：PDF | 页数：370 | 浏览次数：10 | 上传日期：2025-08-29 21:23:03 | 文档星级：
    Ingrid Birgitte LundHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationIngrid Birgitte LundHybrid Mismatch Rules and EU Primary LawAn Analysis of Non-discrimination in Direct TaxationIngrid Birgitte LundESET 76Hybrid mismatch rules, as enacted in Articles 9, 9a, and 9b of the EU Anti-Tax Avoidance Directive (ATAD), obligate Member States to alter the tax treatment for cross-border transactions in order to prevent non-taxation or double non-taxation which may occur when a transaction is not only deductible for the payer but also deductible or not taxed as income for the payee. This book explores whether national hybrid mismatch rules adopted under the ATAD infringe on taxpayers’ right to free movement under the fundamental freedoms and clarifies the extent of the protection these freedoms afford in direct tax cases. The author’s far-reaching analysis extends to such considerations as the following:– why hybrid mismatches arise;– scope of application of the hybrid mismatch rules and the conditions for them to apply;– whether the EU has the legal competence to enact hybrid mismatch rules;– assessment of the hybrid mismatch rules under the CJEU-developed discrimination test; and– whether the general abuse of law principle serves as an exception to the taxpayer’s reliance on fundamental freedoms.Recognizing the tension in international tax law between competition and cooperation – including the extent to which a taxpayer covered by the hybrid mismatch rules, by invoking the fundamental freedoms, can claim the benefits that hybrid mismatch rules deprive them of – the answers and clarifications in this deeply informed book contribute to foreseeability and legal certainty for both corporations and governments. With it as a guide, both practitioners and policymakers will ensure appropriate application of hybrid mismatch rules, develop a keen awareness of how these rules affect taxpayers and their right to free movement and understand how the fundamental freedoms may be invoked as taxpayer protection.EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of thirteen universities: WU (Vienna University of Economics and Business) in Austria; Katholieke Universiteit Leuven in Belgium; Université Paris 1 Panthéon-Sorbonne in France; Universität Osnabrück in Germany; Eötvös Loránd University in Budapest, Hungary; Libera Università Internazionale degli Studi Sociali in Rome, Italy; Fiscal Institute Tilburg at Tilburg University in the Netherlands; University of Lodz and University of Warsaw in Poland; Universitat de València in Spain; Uppsala Universitet in Sweden; Universität St. Gallen in Switzerland; and Georgetown University in Washington DC, United States of America.

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