Hybrid mismatch arrangement and Public Company Accounting Oversight Board: Difference between pages

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''Tax''.
''US.''  


A hybrid mismatch arrangement is an arrangement:
(PCAOB).  
*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.
A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.  




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]]
* [[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 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