Tax rules against mismatches deriving from hybrid financial instruments and hybrid transfers

Alberto Trabucchi and Carlo Sanna are among the authors of the new manual entitled “Hybrid mismatches” published by Wolters Kluwer-CEDAM (2021). In particular, the two authors edited the chapter “Hybrid financial instruments”, analysing main aspects related to hybrid financial instruments focusing on new Italian tax rules and their coordination with other domestic rules, pursuant to EU instruction (ATAD-directive) and international best practice (BEPS-Action 2).