Revenue Note for Guidance
This chapter sets out the anti-hybrid rules relating to imported mismatch outcomes. Imported mismatch outcomes arise where an Irish company does not enter into a hybrid transaction itself but funds, either directly or indirectly, a mismatch outcome through a transaction or series of transaction. Essentially, an imported mismatch outcome arises where an Irish company makes a payment and that payment is used, directly or indirectly, to fund expenditure involving a hybrid mismatch outside the State.
This section sets out the entities and transaction(s) to which this chapter applies.
This section provides that the chapter shall apply to
Relevant Date: Finance Act 2019