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What are the anti-hybrid rules? Which arrangements do they target?
This seminar will discuss the transposition of Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (ATAD 2) into Maltese law by way of LN 348 of 2019. Specifically, the session shall address the following matters: - A review of the structural features of LN 348 of 2019;
- An overview of the species of hybrid arrangements targeted; and
- An assessment from a Maltese perspective of the financial instruments, legal forms and arrangements that may fall within the scope of ATAD 2;
- Practical considerations when advising upon anti-hybrid legislation.
The Speakers shall alpresent the findings of the MIT Think-Tank (comprised of members of the MIT Council, the MIT Direct Tax Committee and the MIT Professional Affairs Committee) on the Anti-Hybrid Rules.
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