Korrespondenzregelungen zur Neutralisierung von Besteuerungsinkongruenzen aufgrund hybrider Gestaltungen

Hybrid mismatch arrangements are one of the most important elements of cross-border tax structuring models and one of the most complex issues in international tax law. With the Anti Tax Avoidance Directive (ATAD), the EU legislator has imposed a legal obligation on the member states to neutralise the effects of hybrid mismatch arrangements by the implementation of linking rules.
This thesis examines the directive regulations under consideration of the OECD recommendations on BEPS action 2. In this context, significant divergences are pointed out and questions of doubt are discussed. These results are used as an assessment framework for the subsequent comparison with the German legislative framework. At the end, the draft of the ATAD Implementation Act will be critically evaluated.