On 15 December 2021, the Tax Authority published a guide, which covers the measures implemented in compliance with the EU Anti-Tax Avoidance Directive as amended (ATAD1 and ATAD2) as part of the Finance Law for 2020. The hybrid mismatch measures generally applies from 1 January 2020, but the anti-hybrid mismatch rules will apply from 1 January 2022. This guide covers:
- the definitions of anti-hybrid mismatch rules.
- The scope of anti-hybrid devices and corrective measures applicable to anti-hybrid devices.
Specific rules for anti-hybrid mismatches and dual residence mismatches.
