Ireland Launches Consultations for Feedback Statements on ATAD Anti-Reverse Hybrid Rule and Interest Limitation Rule

Ireland's Department of Finance has announced the launch of a consultation for a feedback statement on the implementation of the EU Anti-Tax Avoidance Directive (ATAD) anti-reverse hybrid rule. The Department has also announced the launch of a consultation for a second feedback statement on the implementation of the ATAD Interest Limitation Rule. Both rules are planned to be implemented as part of the Finance Bill 2021 with an effective date of 1 January 2022.

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The Minister for Fina…