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Ireland Tax Agency Updates Guidance on Anti-Hybrid Rules

July 5, 2022, 5:00 AM

The Irish Revenue Commissioners June 29 issued Revenue eBrief No. 137/22, updating guidance on anti-hybrid rules. The guidance includes: 1) the relevant definition of key terms concerning the anti-hybrid rules; 2) the expansion of the scope of the worldwide system of taxation concerning the treatment of disregarded payments under the anti-hybrid rules, with examples; and 3) the introduction of the reverse hybrid rule and key definitions concerning the operations of the reverse hybrid rule under the EU anti-avoidance directive (ATAD 2), with examples. [Ireland, Revenue Commissioners, 06/29/22]

Reference:
View Announcement. View Index. View Revenue eBrief No. 137/22. ...