Ricardo Seabra Moura (Associado Coordenador) e Rita Pereira Abreu (Associada) escrevem um artigo para o ITR - International Tax Review sobre a transposição da diretiva comunitária Anti Tax Avoidance Directive – ATAD 1, no qual analisam os desafios que se colocam na sequência da implementação na legislação portuguesa.

"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."

Leia aqui o artigo.