Practical Corporation Tax - The Professional's Guide
8.1Anti-Hybrid Rules
In accordance with the recommendations of BEPS Action 2 and in line with the required implementation of ATAD 2, Finance Act 2019 introduced measures that seek to counteract hy...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.