EYPortugal transposes EU ATAD Directives regarding hybrid mismatches into domestic tax law
|Tax Alerts, Legislation & Policy, Na ...|Portugal, European Union
Executive summary
Portuguese Law nr. 24/2020 (Law 24/2020) was published in the Official Gazette on 6 July 2020 in order to transpose the Council Directive (EU) 2017/952 of 29 May 2017 (ATAD 2) and Council Directive (EU) 2016/1164 (ATAD 1) regarding hybrid mismatches.
The ATAD 1 was presented by the European Commission as part of the Anti-Tax Avoidance package in January 2016, to prov…
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