Ireland's Department of Finance has published the responses received to the feedback statement published in July 2021 for consultation on the implementation of Article 9a of the EU Anti-Tax Avoidance Directive as amended (ATAD2), which provides rules for reverse hybrid mismatches. This includes responses from Deloitte, the Irish Tax Institute, KPMG, PWC, and others.
The Anti-reverse hybrid rules are being implemented as part of the Finance Bill 2021 and will apply from 1 January 2022. The …