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