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imported>Doug Williamson |
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| ''Tax''. | | ''Financial reporting''. |
| | The reporting unit for which financial information is summarised and presented. For example a company or a group of companies. |
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| A hybrid mismatch arrangement is an arrangement:
| | == See also == |
| *Intended to secure a tax advantage within a multinational group | | * [[Accounts]] |
| *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.
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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.
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| ==See also==
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| * [[Base erosion and profit shifting]]
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| * [[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]]
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| * [[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 14:20, 23 October 2012
Financial reporting.
The reporting unit for which financial information is summarised and presented. For example a company or a group of companies.
See also
