The national authorities must, furthermore, look into all the reasons behind hybrid mismatches and must close any loopholes and prevent aggressive tax planning, rather than focusing solely on collecting tax revenue.
Poleg tega morajo nacionalni organi pregledati vse vzroke, ki vodijo v hibridna neskladja, zapolniti morebitne vrzeli in preprečiti agresivno davčno načrtovanje, namesto da bi si zgolj prizadevali za pridobitev prihodkov od davkov.