As Europe needs foreign investments, the publication focusses on financing and the (differences in) implementation of the ATAD Directives by various Member States. The publication addresses deductibility of interest expense and hybrid mismatches. The aim of the publication is to provide practical, but detailed, guidance on the interpretation and application of these two items of the ATAD Directives both to tax practitioners and to international investors, with contributions from Taxand member firms in the Netherlands, Italy, Spain, Luxembourg, Germany and France.

Please click here to read the ATAD-Directives publication .

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