The CIAT Executive Secretariat is pleased to invite you to download and read section 4.3 of the CIAT Manual for the Control of International Tax Planning, entitled ‘Anti-hybrid regimes’.

In this opportunity, Mr. David Vilches de Santos, an official from the Tax Administration of Spain (AEAT), complements section 3.5 ‘Hybrids’ which was disseminated last week by this same means. The referred section 3.5. presents the main tax effects of hybrid operations, while section 4.3. describes and comments on a series of useful measures to address and counteract the harmful effect of tax hybrids.

This document is available in English and Spanish and is the seventh document published in the framework of the CIAT-GIZ-EUROsociAL+ Manual for the Control of International Tax Planning.

The complete Manual has 6 chapters made up of 42 sections. New sections will be published soon.

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