This short article highlights some of the complexities arising from the participation of internationally mobile employees in Management Equity Plans (MEPs) that often involve the award of restricted shares to mobile senior executives.
En un contexto marcado por la implementación de las directivas ATAD I y II y el enfoque global del Plan BEPS, los instrumentos financieros híbridos y las asimetrías que generan siguen siendo un terreno fértil para la controversia fiscal.
In a context marked by the implementation of the ATAD I and II directives and the global approach of the BEPS Plan, hybrid financial instruments and the asymmetries they generate remain fertile ground for tax controversy.
