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Poland Publishes Draft Bill to Implement ATAD Hybrid Mismatches Measures — Orbitax

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Poland Publishes Draft Bill to Implement ATAD Hybrid Mismatches Measures

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance has published a draft bill for the implementation of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2). This includes measures to counter double deduction mismatches and deduction without inclusion mismatches in the cases of hybrid financial instruments, hybrid entities, and hybrid transactions involving related entities.

As dr…

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