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Fabio Chiarenza and Carmen Adele Pisani contributed to the collective work on “Hybrid mismatch arrangements”, edited by Prof. Eugenio Della Valle and Luca Miele. The Authors analyzed the Italian rules relating to imported hybrid mismatches (chapter XI).
The Italian hybrid mismatch rules come from the implementation of the Anti-Avoidance Tax Directive which reflects, among others, the recommendations contained in the OECD BEPS ACTION 2 - 2015 Final Report.