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Cécile Brokelind

Professor

Coordination of Negotiation of Member States' Double Tax Treaties with Third States in a Post BEPS and Post-ATAD Era: The Case of Hybrid Mismatches

Author

Cécile Brokelind

Editor

Adolfo Martin Jiménez

Summary, in English

The extension of the Anti-tax avoidance directive towards third countries residents outside the MLI's scope may require MS to align their DTT on similar anti-abuse provisions. The paper explores the question of EU competence in this issue.

Department/s