On 30 January 2020, a draft bill was presented to the Parliament for the execution of the hybrid mismatch rules of the EU Anti-Tax Avoidance Directive and the Directive as amended (ATAD1 and ATAD2). This consists of measures to counter hybrid mismatches, which will be effective from 1 January 2020 and measures are also included for reverse hybrid mismatches which will be effective from 1 January 2022.
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