Executive summary

The second Feedback Statement on the transposition of the Anti-Tax Avoidance Directive¹ (ATAD) interest limitation rule (ILR) and the Feedback Statement on the ATAD II² Anti-Reverse Hybrid Rule (ARHR) were published by Ireland’s Department of Finance on 2 July 2021. The ILR and the ARHR will be legislated for in Finance Act 2021 and will come into effect from 1 January 2022.

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