The Imported Mismatch Rule in Light of the Fundamental Freedoms

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Journal Title
Journal ISSN
Volume Title
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Date
2021
Major/Subject
Mcode
Degree programme
Language
en
Pages
391 – 405
Series
INTERTAX: INTERNATIONAL TAX REVIEW, Volume 49, issue 5
Abstract
This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms. At the core of the analysis stands the insight that intra-EU payments can trigger the national implementation of the imported mismatch rule. This is not what the drafters of Action 2 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project Action 2 and, thereupon, Article 9 of the ATAD wanted to see. Yet, it became possible due to Member States not applying the anti-hybrid mismatch rules consistently.
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Citation
Scherleitner , M 2021 , ' The Imported Mismatch Rule in Light of the Fundamental Freedoms ' , INTERTAX: INTERNATIONAL TAX REVIEW , vol. 49 , no. 5 , pp. 391 – 405 . < https://kluwerlawonline.com/journalarticle/Intertax/49.3/TAXI2021039 >