Case Study Workshop on Tackling BEPS hybrid mismatch structures through the application of anti-abuse rules (GAAR, PPT or the anti-hybrid mismatch rules from the ATAD)

During the workshop, different case studies of hybrid structures encountered in different IOTA member countries (such as hybrid financing arrangements) will be discussed along with the approaches taken by the respective tax authorities to target these structures (e.g. through the use of the anti-hybrid rules of the ATAD or other anti-abuse provisions, challenging withholding tax exemptions…).