Hybrid mismatch arrangement and Invisible earnings: Difference between pages

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''Tax''.
''Economics - exports.''  


A hybrid mismatch arrangement is an arrangement:
Invisible earnings are the income or receipts derived from a country's provision of services to customers or counterparties in other countries.
*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.
For example, earnings from the provision of financial services including insurance.


Sometimes abbreviated to ''invisibles.''


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


== See also ==
* [[Balance of payments]]
* [[Earnings]]
* [[Economics]]
* [[Exports]]
* [[Imports]]
* [[Invisible trade]]
* [[Invisibles balance]]


==See also==
[[Category:The_business_context]]
* [[Base erosion and profit shifting]]
[[Category:Financial_products_and_markets]]
* [[Business in Europe: Framework for Income Taxation]]
* [[CbC reporting]]
* [[Corporation Tax]]
* [[Diverted profits tax]]
* [[Double taxation]]
* [[Fixed ratio method]]
* [[G20]]
* [[Hybrid]]
* [[Hybrid capital]]
* [[Hybrid entity]]
* [[Multinational corporation/company]]
* [[OECD]]
* [[Tax avoidance]]
* [[Transfer pricing]]
* [[Worldwide interest cap]]
 
 
 
===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]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:07, 22 March 2022

Economics - exports.

Invisible earnings are the income or receipts derived from a country's provision of services to customers or counterparties in other countries.

For example, earnings from the provision of financial services including insurance.

Sometimes abbreviated to invisibles.


See also

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