21
Feb
On 21 February 2017, the Council of the EU reached political agreement on amendments to the Anti-Tax Avoidance Directive (ATAD) to neutralise hybrid mismatch structures involving non-EU countries (ATAD 2). The ATAD contains rules combatting certain hybrid mismatches between Member States (MS). ATAD 2 extends the scope to (i) a variety of other mismatches between MS and (ii) mismatches between MS and third countries.
The hybrid mismatch rules must be implemented into domestic law by 1 January 2020, one year later than was...