Hybrid mismatch arrangement: Difference between revisions
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*[[Media:BEPS_report_2013.pdf|OECD Action Plan on Base Erosion and Profit Shifting 2013]] | *[[Media:BEPS_report_2013.pdf|OECD Action Plan on Base Erosion and Profit Shifting 2013]] | ||
*[[Media:2015_10_Oct_-_Walk_the_line.pdf| Walk the line, The Treasurer, 2015]] | *[[Media:2015_10_Oct_-_Walk_the_line.pdf| Walk the line, The Treasurer, 2015]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 10:10, 2 May 2018
Tax.
A hybrid mismatch arrangement is an arrangement:
- Intended to secure a tax advantage within a multinational group
- Resulting from a difference in tax treatment of the same financial instrument or entity between different jurisdictions.
Hybrid mismatch arrangements can arise both from hybrid financial instruments and from hybrid entities.
Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK introduced anti-hybrid tax rules, effective from 2017.
See also
- Base erosion and profit shifting
- CbC reporting
- Common Consolidated Corporate Tax Base
- Corporation Tax
- Diverted profits tax
- Double taxation
- Fixed ratio method
- G20
- Hybrid
- Hybrid entity
- Multinational corporation/company
- OECD
- Tax avoidance
- Transfer pricing
- Worldwide interest cap
