On 31 October 2019, the Finnish Government submitted draft bills in parliament to implement the hybrid mismatch rules of Council Directive (EU) 2016/1164, the Anti-Tax Avoidance Directive, as amended by Council Directive (EU) 2017/952 (ATAD2) and the reporting requirements for cross-border tax planning arrangements as required by Council Directive (EU) 2018/822 of 25 May 2018 (DAC6).
Bill HE 68/2019 vp provides for the implementation of the hybrid mismatch rules through the amendment of the…