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Draft Bills for ATAD Hybrid Mismatch and DAC6 Rules Submitted in Finnish Parliament

|Proposed Changes|Finland
Finland

On 31 October 2019, the Finnish Government submitted draft bills in parliament to implement the hybrid mismatch rules of Council Directive (EU) 2016/1164, the Anti-Tax Avoidance Directive, as amended by Council Directive (EU) 2017/952 (ATAD2) and the reporting requirements for cross-border tax planning arrangements as required by Council Directive (EU) 2018/822 of 25 May 2018 (DAC6).

Bill HE …

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