On 7 June 2017, Council Directive (EU) 2017/952 of 29 May 2017 was published in the Official Journal of the European Union. The Directive amends the Anti-Tax Avoidance Directive (EU) 2016/1164 as regards hybrid mismatches with third (non-EU) countries, and also expands upon the hybrid mismatch rules in general ({News-2017-05-31/A/2- previous coverage}). EU Member States generally have until 31 December 2019 to transpose the new rules into their national laws and regulations, although the new…