imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| ''Tax''.
| | Value at Risk. |
|
| |
|
| A hybrid mismatch arrangement is an arrangement:
| | == See also == |
| *Intended to secure a tax advantage within a multinational group | | * [[Value at risk]] |
| *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.
| | [[Category:Manage_risks]] |
| | | [[Category:Manage_risks]] |
| | | [[Category:Manage_risks]] |
| 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.
| | [[Category:Manage_risks]] |
| | | [[Category:Manage_risks]] |
| | | [[Category:Manage_risks]] |
| ==See also==
| | [[Category:Risk_frameworks]] |
| * [[Base erosion and profit shifting]]
| | [[Category:Manage_risks]] |
| * [[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]]
| |
| | |
| | |
| ===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]]
| |
