Events

Overview Of The Implementation Of Anti-Hybrid Rules In Response To ATAD II [On demand]

Dbriefs Webcast

Aired Tuesday 27 October 2020

Host: Kate Ramm

Presenters: Aart Nolten, Christoph Le Bon and Marcus Molloy

The EU Anti-Tax Avoidance Directives (ATAD I and II) required 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 needed to be implemented into domestic law by 1 January 2020. What could the implementation of these measures mean for transactions and arrangements undertaken by your organisation? We’ll discuss:

•  The latest on the implementation of these rules in a number of jurisdictions

•  Some of the differences between the domestic implementation of these rules

•  How they are likely to impact on common structures

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

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