Executive summaryThe 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.Key stakeholders have an opportunity to provide input and raise any issues with Irish Revenue regarding the development and operation of these measures by engaging and providing feedback to the ILR and the ARHR Feedback Statements by 16 August...