Difference between revisions of "Hybrid entity"

From ACT Wiki
Jump to: navigation, search
(Add link.)
m (Add link.)
 
Line 8: Line 8:
 
== See also ==
 
== See also ==
 
* [[Base erosion and profit shifting]]
 
* [[Base erosion and profit shifting]]
 +
* [[Entity]]
 
* [[Hybrid]]
 
* [[Hybrid]]
 
* [[Hybrid capital]]
 
* [[Hybrid capital]]

Latest revision as of 13:54, 18 August 2021

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.


See also