Ireland's Department of Finance has announced the launch of a public consultation for the implementation of the hybrid mismatch and interest limitation measures of the EU Anti-Tax Avoidance Directive (ATAD1 and ATAD2). As required by ATAD2, Ireland must implement the hybrid mismatch rules with effect from 1 January 2020, with the exception of the anti-reverse hybrid rules, which must be implemented by 1 January 2022. With respect to the interest limitation, the ATAD1 rules are to be implement…