303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative change; and if he will make a statement on the matter. [48075/25]

Summary

303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative change; and if he will make a statement on the matter. [48075/25]

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• Tax Code

  xml · EN · 17 September 2025

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