The Resource Australia's hybrid mismatch rules - what's changed

Australia's hybrid mismatch rules - what's changed

Label
Australia's hybrid mismatch rules - what's changed
Title
Australia's hybrid mismatch rules - what's changed
Creator
Subject
Language
eng
Summary
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Bill 2018 seeks to prevent multinational companies from gaining an unfair tax advantage due to differences in the tax treatment of a particular instrument or entity between jurisdictions. Some multinational companies may consider restructuring their hybrid mismatch arrangements before the new rules are enacted and review recently released Australian Taxation Office guidance on anti-avoidance provisions and restructures of hybrid mismatch arrangements
Citation source
In: Tax planning international review. - London. - Vol. 45 (2018), no. 8 ; 4 p
http://library.link/vocab/creatorName
  • Poon, G
  • Pillai, M
Language note
English
http://library.link/vocab/subjectName
  • hybrid mismatch
  • reorganization
  • tax compliance
  • risk
  • anti-avoidance
Label
Australia's hybrid mismatch rules - what's changed
Instantiates
Publication
Label
Australia's hybrid mismatch rules - what's changed
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...