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| ''Tax''.
| | International Accounting Standard 24, dealing with related party disclosures. |
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| A hybrid mismatch arrangement is an arrangement:
| | Issued by the International Accounting Standards Board. |
| *Intended to secure a tax advantage within a multinational group
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| *Resulting from a difference in tax treatment of the same financial instrument or entity between different jurisdictions.
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| Hybrid mismatch arrangements can arise both from hybrid financial instruments and from hybrid entities.
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| | == See also == |
| | * [[FRS 102]] |
| | * [[International Financial Reporting Standards]] |
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| Following OECD and G20 initiatives in relation to tax base erosion and profit shifting, the UK introduced anti-hybrid tax rules, effective from 2017.
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| | | == External link == |
| ==See also== | | *[https://www.iasplus.com/en/standards/ias/ias24 IAS 24 - IAS Plus] |
| * [[Base erosion and profit shifting]] | |
| * [[Business in Europe: Framework for Income Taxation]]
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| * [[CbC reporting]]
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| * [[Corporation Tax]]
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| * [[Diverted profits tax]]
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| * [[Double taxation]]
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| * [[Fixed ratio method]]
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| * [[G20]]
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| * [[Hybrid]]
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| * [[Hybrid capital]]
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| * [[Hybrid entity]]
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| * [[Multinational corporation/company]]
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| * [[OECD]]
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| * [[Tax avoidance]]
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| * [[Transfer pricing]]
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| * [[Worldwide interest cap]]
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| ===Other links===
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| *[[Media:BEPS_report_2013.pdf|OECD Action Plan on Base Erosion and Profit Shifting 2013]]
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| *[[Media:2015_10_Oct_-_Walk_the_line.pdf| Walk the line, The Treasurer, 2015]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 15:06, 3 March 2022
International Accounting Standard 24, dealing with related party disclosures.
Issued by the International Accounting Standards Board.
See also
External link
