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

Dbriefs Webcast

Aired 30 September 2021

Host: Kate Ramm

Presenters: Dr Alexander Linn, Jon Diaz de Durana, Irene Reoyo

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. Spain and Germany have now introduced these rules with the German rules applying retrospectively from the 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 with a particular focus on Germany and Spain.
  • Some of the differences between the domestic implementation of these rules.
  • How they are likely to impact on common structures.

Join our panel of Deloitte country specialists to discover what these rules mean for you.

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