Global Sustainable Finance Council and Hybrid mismatch arrangement: Difference between pages

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''Sustainability - sustainable finance - associations & federations.''
''Tax''.


(GSFC).
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.


The GSFC aims to bring together key global and regional associations and other stakeholders involved in green and sustainable financing.  
Hybrid mismatch arrangements can arise both from hybrid financial instruments and from hybrid entities.


Its objectives include promoting sustainable finance and  facilitating cross-fertilisation between related markets and asset classes.


Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK has introduced anti-hybrid tax rules, effective from 2017.


== See also ==
* [[Capital market]]
* [[Climate Transition Finance Handbook]]
*[[Capital markets union]]  (CMU)
* [[Euromarket]]
* [[European Banking Federation]]
* [[European Covered Bond Council]]
* [[European Fund and Asset Management Association]]
* [[European Mortgage Federation]]
* [[Global Financial Markets Association]]
* [[Global Master Repurchase Agreement]]
*[[Global Sustainable Investment Alliance]]
* [[Green Bond Principles]]
* [[Green Loan Principles]]
* [[Institute of International Finance]]
* [[International capital market]]
* [[International Capital Market Association]]
* [[International Swaps and Derivatives Association]]
* [[Loan Market Association]]
* [[Money market]]
* [[PEPP]]
* [[Sustainable finance]]
* [[Sustainability]]
* [[World Federation of Exchanges]]


==See also==
* [[Base erosion and profit shifting]]
* [[CbC reporting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Fixed-ratio method]]
* [[G20]]
* [[Hybrid]]
* [[Multinational corporation/company]]
* [[OECD]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]


==External link==


*[https://www.icmagroup.org/sustainable-finance/global-sustainable-finance-council-gsfc/ Global Sustainable Finance Council - objectives]
===Other links===


[[Category:Accounting,_tax_and_regulation]]
*[[Media:BEPS_report_2013.pdf|OECD Action Plan on Base Erosion and Profit Shifting 2013]]
[[Category:The_business_context]]
*[[Media:2015_10_Oct_-_Walk_the_line.pdf| Walk the line, The Treasurer, 2015]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Revision as of 16:19, 11 October 2016

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 has introduced anti-hybrid tax rules, effective from 2017.


See also


Other links