Irish Revenue has issued eBriefs on updated guidance on anti-hybrid rules and capital allowances for intangible assets, taking into account amendments made by the Finance Act 2020.
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Revenue eBrief No. 068/21
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 rul…