On 7 July 2020, the Ministry of Finance published a draft bill related to the transposition of anti-hybrid rules for public consultation. This Bill includes a new article, Article 50 to amend the Article 66B and covers to the extent in where a hybrid mismatch results in a double deduction and to the extent that a hybrid mismatch results in a deduction without considering the deduction denied or not denied by the jurisdiction of the payer. The public consultation is opened until 14 July 2020. The anti-hybrid rules would apply as per 1 January 2020. But, in the banking sector, this would be applicable from 1 January 2023.
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