M24025 - Anti-hybrid rules (Webinar)
On 24 December 2019, Malta transposed provisions of the ATAD II Directive into local legislation. ATAD II aims to correct mismatch outcomes that result from the implementation of hybrid mismatch arrangements through the introduction corrective mechanisms which shall subsist contemporaneously.This session shall look into the various situations in which hybrid mismatch arrangements arise and shall explore the application of the corrective mechanisms introduced by virtue of this Directive and their potential implications in practice.
Overview
This session should give participants an understanding of the situations leading to hybrid mismatch arrangements and should allow participants to understand the application of the corrective mechanisms thereto.WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?Though complex, the anti-hybrid rules are now a settled part of Maltese income tax legislation. A deeper understanding of the relevant legislation should enable participants to anticipate and react to hybrid mismatch outcome risks.
Why Attend?
Agenda Highlights:
Confirmed Speakers
Sponsors
M24025 - Anti-hybrid rules (Webinar)
May 10, 2024
Online
The Malta Institute of Accountants