Ricardo Seabra Moura (collaborateur coordinateur) et Rita Pereira Abreu (collaboratrice) rédigent un article pour l'ITR - International Tax Review sur la transposition de la Directive européenne anti-évasion fiscale - ATAD 1, dans lequel ils analysent les défis qui se posent suite à sa mise en œuvre dans la législation portugaise.

"The implementation of anti-hybrid mismatch arrangement rules has mainly involved a mere ‘copy and paste’ of the wording of ATAD II to a new chapter of the corporate income tax (CIT) code. The fact that hybrid mismatch arrangement rules were completely innovative vis-à-vis the Portuguese legal framework may have led the legislator to simply replicate in domestic law the rules foreseen in ATAD II."

Pour lire l’article, cliquez ici.