Ireland Department of Finance Publishes Feedback Statement on ATAD Anti-Hybrid Rules

Ireland's Department of Finance has published a feedback statement on hybrid mismatch rules following the public consultation launched in November 2018 for the implementation of the hybrid mismatch and interest limitation measures of the EU Anti-Tax Avoidance Directive (ATAD1 and ATAD2). Although the consultation covered hybrid mismatch and interest limitation measures, the feedback statement is only focused on hybrid mismatch rules, including for double deduction mismatch outcomes and deduc…