ATAD in-practice (anti-hybrid, Hybrid mismatches)
This seminar will examine the OECD Rules, as adopted by various jurisdictions worldwide, how they have impacted structures, with particular attention to the impact on Malta, and how they differ from the EU’s ATAD. The focus will then shift to ATAD 2, the update to ATAD that enacted anti-hybrid rules in the EU, and the local transposition thereof in view of the opt outs adopted by Malta.
Beyond the legislative framework, the session will focus on practice and compliance challenges, structural implications, and grey areas that practitioners encounter when applying these rules to real transactions and client structures.
Level: INTERMEDIATE
These sessions are not eligible for the Membership Offer.
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