From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson |
imported>Doug Williamson |
Line 1: |
Line 1: |
| ''Tax''.
| | Interest Rate Option. |
|
| |
|
| 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.
| | == See also == |
| | * [[Interest rate option]] |
|
| |
|
| | | [[Category:Financial_products_and_markets]] |
| 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==
| |
| * [[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]]
| |
| | |
| | |
| ===Other links===
| |
| | |
| *[[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]]
| |
Revision as of 12:51, 26 June 2022
Interest Rate Option.
See also