Skip to Content

Taxation mismatches: What anti-tax avoidance directive II (ATAD2) means for taxpayers

Presented By:
Bill Henson Lisa Roelofs
Tuesday, March 21, 2023
10 a.m. - 11 a.m. EST
Anticipated CPE:
1, tax
Register Now
International tax experts from Plante Moran and Mazars join to discuss the implications of ATAD2 anti-hybrid legislation for EU member states and U.S-based multinationals.
Group of business professionals talking outside.Many European Union (EU) members have implemented legislation intended to eliminate “hybrid mismatches” arising from the differing tax treatment of a legal entity under the laws of two or more jurisdictions. This legislation has been promulgated under the OECD’s Anti-Tax Avoidance Directive II (ATAD2). United States taxpayers operating in the EU through local legal entities must understand how this could affect their tax compliance and planning.

During this webinar, Plante Moran and Mazars international tax experts will discuss what ATAD2 is, how ATAD2 and anti-hybrid rules can affect entity structures, and withholding tax hybrid issues.

Learning objectives:

  • Learn what ATAD2 is and how it can affect taxpayers
  • Define the potential impact of ATAD2 and anti-hybrid rules on current and future entity structures
  • Identify U.S. tax considerations for the anti-hybrid disallowance
  • Learn about the withholding tax hybrid issues
Plante & Moran, PLLC, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website:

Related Thinking

Business professionals speaking in a conference meeting.
January 26, 2023

Driving international growth and exploring recent international updates

Webinar 1 hour watch
Lobby of office building.
December 8, 2022

International tax news and other global updates for Q4 2022

Article 13 min read
Factory workers in a car factory.
December 1, 2022

Inflation Reduction Act poses a big automotive manufacturing challenge

Article 4 min read