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| ''Tax''. | | ''US.'' |
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| A hybrid mismatch arrangement is an arrangement:
| | (PCAOB). |
| *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.
| | A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers. |
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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.
| | == See also == |
| | | * [[Auditing Practices Board]] |
| | | * [[Sarbanes-Oxley]] |
| ==See also== | |
| * [[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]] | |
| * [[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]]
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Revision as of 16:32, 3 January 2018
US.
(PCAOB).
A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.
See also