Hybrid entity

Tax.

A 'hybrid' entity for tax purposes is one which is treated differently for tax purposes in different tax jurisdictions, potentially resulting in tax advantages for its owners.

For example, some entities are treated as a partnership for the purposes of some tax jurisdictions, while being treated as a company for the purposes of other tax jurisdictions, potentially resulting in a tax advantage.

See also

• Base erosion and profit shifting
• Entity
• Hybrid
• Hybrid capital
• Hybrid mismatch arrangement