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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Tax''. | | 1. ''Documentation - contracts.'' |
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| A hybrid mismatch arrangement is an arrangement:
| | Abbreviation for representations and warranties. |
| *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.
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| | 2. ''Contract.'' |
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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.
| | Statements of fact relevant to the formation of a contract. |
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| ==See also== | | == See also == |
| * [[Base erosion and profit shifting]] | | * [[Contract]] |
| * [[Business in Europe: Framework for Income Taxation]] | | * [[Digital representation]] |
| * [[CbC reporting]] | | * [[Misrepresentation]] |
| * [[Corporation Tax]] | | * [[Representation]] |
| * [[Diverted profits tax]] | | * [[Representations and warranties]] |
| * [[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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| | | [[Category:Treasury_operations_infrastructure]] |
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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]] | |
Latest revision as of 16:33, 2 October 2022
1. Documentation - contracts.
Abbreviation for representations and warranties.
2. Contract.
Statements of fact relevant to the formation of a contract.
See also
