Hybrid entity: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Categorise.) |
imported>Doug Williamson (Add link.) |
||
| Line 9: | Line 9: | ||
* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[Hybrid]] | * [[Hybrid]] | ||
* [[Hybrid capital]] | |||
* [[Hybrid mismatch arrangement]] | * [[Hybrid mismatch arrangement]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:15, 26 November 2020
Tax.
A 'hybrid' entity for tax purposes is one which is treated differently for tax purposes in different tax jurisdictions, potentially resulting in tax advantages for its owners.
For example, some entities are treated as a partnership for the purposes of some tax jurisdictions, while being treated as a company for the purposes of other tax jurisdictions, potentially resulting in a tax advantage.
