Responses to the Feedback Statement on ATAD ILR
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From: Department of Finance
- Published on: 6 April 2021
- Last updated on: 6 April 2021
Please find below responses to the December 2020 Feedback Statement on the Interest Limitation Rule (ILR) contained in Article 4 of the EU Anti-Tax Avoidance Directive (ATAD).
ATAD Implementation Article 4 Interest Limitation Feedback Statement December 2020