Implementation of the EU Anti-Tax Avoidance Directive Regarding Hybrid Mismatches in Romania

Journal
Author
Radocea, I.
Country
Romania
Published Date
Issue
European Taxation 2020 (Volume 60), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article provides an overview of the main provisions of the EU Anti-Tax Avoidance Directive (2017/952) (ATAD 2) as transposed into Romanian tax law. It highlights key areas of attention and the potential impact of such transposition on existing structures.