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Hybrid mismatches: treatment in the Spanish Corporate income tax

Hybrid mismatches: treatment in the Spanish Corporate income tax

On March 10, Royal Decree 04 / 2021 of 09 March was published in the Spanish Official Gazette to transpose into Spanish regulations EU Directive 2016 / 1164 (modified by EU Directve 2017 / 0952) which regulates hybrid mismatches. This regulation is passed for cases in...