(On demand, aired 30 September 2021)
The EU Anti-Tax Avoidance Directives (ATAD I and II) required member states to introduce a number of domestic anti-abuse provisions including anti-hybrid rules broadly in line with the OECD recommendations. Spain and Germany have now introduced these rules with the German rules applying retrospectively from the 1 January 2020. What could the implementation of these measures mean for transactions and arrangements undertaken by your organisation? We’ll discuss:
Join our panel of Deloitte country specialists to discover what these rules mean for you.