Revenue eBrief No. 068/21 – Anti-hybrid guidance
Revenue eBrief No. 068/21 29 March 2021 Anti-hybrid guidance Tax and Duty Manual Part 35C-00-01, which provides guidance on the anti-hybrid rules, has been updated to include: amendments made by Finance Act 2020 to how the anti-hybrid rules apply to worldwide systems of taxation, key terms used in the anti-hybrid rules such as “payee”, “reasonable to consider” and “associated enterprise”, […]
