The new linking rules introduced by Real Decreto-Ley 4/2021, of march 9, 21: possible compatibility problems with the fundamental freedoms of the European Union

Authors

  • Alejandro Zubimendi Cavia

DOI:

https://doi.org/10.48297/rtt.v1i136.2265

Keywords:

Hybrid mismatches, double non-taxation, hybrid financial instruments, hybrid entities, fundamental freedoms, EU law, international taxation, BEPS, antiavoidance rules, Anti-Tax Avoidance Directive, corporate income tax, non-discrimination principle, aggressive tax planning

Abstract

Linking rules, aimed at combating double non-taxation outcomes resulting from the interaction of the different tax systems, were introduced in the Anti-Tax Avoidance Directive as a result of the OECD BEPS project. Recently, Spanish lawmaker has transposed these rules through the Royal Decree-law 4/2021. To the extent linking rules apply solely to cross-border situations, several issues arise with regard to their compatibility with the EU fundamental freedoms.

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Author Biography

  • Alejandro Zubimendi Cavia

    Profesor de Derecho financiero y tributario
    Universidad Complutense de Madrid (España)

    Como referenciar:
    Versión impresa:
    Cómo referenciar: Zubimendi Cavia, A. (2022). Las nuevas normas anti-híbridos introducidas por el Real Decreto-ley 4/2021, de 9 de marzo: posibles problemas de compatibilidad con las libertades fundamentales de la Unión Europea. Revista Técnica Tributaria (136), 79-142

    Versión electrónica:
    Cómo referenciar: Zubimendi Cavia, A. (2022). Las nuevas normas anti-híbridos introducidas por el Real Decreto-ley 4/2021, de 9 de marzo: posibles problemas de compatibilidad con las libertades fundamentales de la Unión Europea. Revista Técnica Tributaria (136), 79-142. https://doi.org/10.48297/rtt.v1i136.2265

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Published

31/03/2022

Issue

Vol. 1 No. 136 (2022): Revista Técnica Tributaria - Nº 136

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Zubimendi Cavia, A. (2022). The new linking rules introduced by Real Decreto-Ley 4/2021, of march 9, 21: possible compatibility problems with the fundamental freedoms of the European Union. Technical Tax Journal, 1(136), 79-142. https://doi.org/10.48297/rtt.v1i136.2265

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