The Polish Senate reportedly approved legislation on 18 June 2020 to transpose the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2). This includes measures to add hybrid mismatches with third (non-EU) countries, including those resulting in double deduction and deduction non-inclusion outcomes. Further, although the EU Directive on reported cross-border arrangements (DAC6) has already been implemented in Poland, the legislation also includes additional amendments to provide for consistent implementation of the Directive. The legislation, which was previously intended to enter into force on 1 April 2020 will enter into force on 1 July 2020. Further details...