In 2016, Finland implemented a rule based on the EU parent-subsidiary directive according to which the dividend exemption is denied if the payment is deductible for the payer. In 2019, Finland implemented the hybrid mismatch rules based on the EU Anti-Tax Avoidance Directive (Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries).