Some examples of the new anti- hybrid mismatch regulations

As we have already informed you through our recent alert, Biscay and Gipuzkoa have just transposed the “ATAD 2 Directive“. The main purpose of the approved measures is to prevent the occurrence of the so-called “hybrid mismatches”, situations in which divergent legal definitions in different countries may lead to cases of non-taxation. Although, apparently, it […]