Tom Maguire: Multinationals must face brave new world ushered in by EU tax reform

It’s only a matter of time before member states bring in measures including a law change for reverse hybrid mismatches and public reporting for non-EU corporations

10th October, 2021
Tom Maguire: Multinationals must face brave new world ushered in by EU tax reform
The changes in the upcoming Finance Bill will include an interest limitation rule and the sci-fi sounding reverse hybrids rule. Picture: Getty

The budget has often been described as Oscar night for accountants and this is somewhat true. The day itself is fascinating as it almost always includes some significant changes. The real detail, however, comes with the Finance Bill, which is usually signed into law towards the end of the year.

From a corporate tax perspective we know some of what’s coming in this year’s Finance Bill. The changes will include an interest limitation rule and...

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