Current yield and Hybrid mismatch arrangement: Difference between pages

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The current yield is the annual income from an investment, divided by the market price of the investment.
''Tax''.


The yield is conventionally expressed as a percentage.
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.


Annual income may take the form of dividends or interest.
Hybrid mismatch arrangements can arise both from hybrid financial instruments and from hybrid entities.


The terms ''dividend yield'' and ''interest yield'' mean the same as current yield in those contexts.


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.


<span style="color:#4B0082">'''''Current yield example'''''</span>


Annual income from an investment is 3.
==See also==
* [[Base erosion and profit shifting]]
* [[CbC reporting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Fixed-ratio method]]
* [[G20]]
* [[Hybrid]]
* [[Hybrid entity]]
* [[Multinational corporation/company]]
* [[OECD]]
* [[Worldwide interest cap]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Double taxation]]


The current market price is 50.


===Other links===


Current yield = annual income / market price
*[[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]]
= 3 / 50
 
= '''6%'''
 
 
The current yield is also known as the running yield, flat yield or income yield.
 
 
== See also ==
* [[Bond]]
* [[Coupon rate]]
* [[Dividend yield]]
* [[Interest yield]]
* [[Market value]]
* [[Yield]]
* [[Yield to maturity]]
 
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Financial_products_and_markets]]

Revision as of 13:33, 12 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

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