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Hybrid mismatch arrangements - Busiaa monografia analizza le previsioni del Capo IV del D. Lgs. 29 novembre 2018, n. 142 che ha implementato nell'ordinamento italiano le regole anti hybrid mismatch previste dalla direttiva (UE) 20161164 del Consiglio del 12 luglio 2016 recante norme contro le pratiche di elusione fiscale che incidono direttamente sul funzionamento del mercato interno, siccome integrata dalla direttiva (UE) 2017952 del Consiglio del 29 maggio 2017. L'analisi svolta
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