Revenue Releases Guidance on 'Hybrid Mismatches'
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Revenue Releases Guidance on ‘Hybrid Mismatches’
Revenue Releases Guidance on ‘Hybrid Mismatches’ tax rules. The guidance from Revenue explains the anti-hybrid rules included the first and second EU Anti-Tax Avoidance Directives (ATAD 1 and ATAD 2), which EU states were required to adopt in January 2019 and January 2020. Find out more in this CityPaper.