La loi de finances pour 2020 transpose les mesures de lutte contre les dispositifs hybrides issues des directives UE/2016/1164 du 12 juillet 2016 (dite « ATAD 1 ») et UE/2017/952 du 29 mai 2017 (dite « ATAD 2 »), cette dernière s'inscrivant dans le prolongement des travaux réalisés par l'OCDE dans le cadre du plan d'action contre l'érosion de la base d'imposition et le transfert des bénéfices (dit « BEPS » pour Base Erosion and Profit Shifting). Les dispositions introduites s'appliquent aux exercices ouverts à compter du 1er janvier 2020, à l'exception des dispositions relatives aux dispositifs hybrides « inversés », qui s'appliquent aux exercices ouverts à compter du 1er janvier 2022.
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