International Tax

Overview Of The Implementation Of Anti-Hybrid rules In Response To ATAD II


Overview Of The Implementation Of Anti-Hybrid Rules In Response To ATAD II
Wednesday 18 September, 12.00 BST/13.00 CEST
Host: Kate Ramm
Presenters: Aart Nolten, Luca Bosco, Christophe De Sutter, Stephane Tilkin

The EU Anti-Tax Avoidance Directives (ATAD I & II) require member states to introduce a number of domestic anti- abuse provisions including anti- hybrid rules broadly in line with the OECD recommendations. Most of the anti-hybrid rules need to be implemented into domestic law by 1 January 2020. Find out the latest on implementation of these measures and what this could mean for transactions and arrangements undertaken by your organisation. We’ll discuss:

  • The latest on the implementation of these rules in Luxembourg, Italy and the Netherlands
  • Some practical consequences of these rules

Find out what these rules mean for you from our Deloitte country specialists.

 

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