Part 1

Analysing the impact of the new hybrid mismatch rules (ATAD 2) on Alternative Investments

Part 1

Proposed by

Mechanics of the new hybrid mismatch rules

  • Mismatch outcome

  • Related party test

  • Hybrid mismtaches within the meaning of article 168ter LITL

    • Hybrid mismatches

    • Structured arrangements

    • Imported hybrid mismatches

    • Tax residency mismatches

  • Limits of the hybrid mismatch rules

  • Neutralisation of mismatch outcomes

About The Author

Practical Info

16/11/2020 14:10 (Europe/Luxembourg)
30 minutes